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2024-01-01 2024-12-31 0001948294 NWGL:EventsAfterReportingPeriodMember 2026-03-31 0001948294 ifrs-full:DiscontinuedOperationsMember 2025-01-01 2025-12-31 0001948294 ifrs-full:DiscontinuedOperationsMember 2024-01-01 2024-12-31 0001948294 ifrs-full:DiscontinuedOperationsMember 2023-01-01 2023-12-31 0001948294 NWGL:ClassAOrdinarySharesMember 2025-01-01 2025-12-31 0001948294 NWGL:ClassAOrdinarySharesMember 2024-01-01 2024-12-31 0001948294 NWGL:ClassAOrdinarySharesMember 2023-01-01 2023-12-31 0001948294 ifrs-full:DiscontinuedOperationsMember 2025-12-31 0001948294 NWGL:LandAndPropertyMember 2025-12-31 0001948294 NWGL:LandAndPropertyMember 2024-12-31 iso4217:USD shares iso4217:USD shares pure iso4217:HKD shares iso4217:HKD false FY 0001948294 20-F false true 2025-12-31 --12-31 2025 false false 001-41796 CL WORKSHOP GROUP LIMITED D8 Avenida da Amizade no. 1287 Avenida da Amizade no. 1287 Chong Fok Centro Comercial Chong Fok Centro Comercial 13 E 13 E Macau S.A.R. Macau S.A.R. MO MO Liying Wang +86 13535839308 nwglwly@163.com American depositary shares, each representing eight Class A ordinary shares, par value $0.001 per share NWGL NASDAQ 39492471 92932850 No No Yes Yes Accelerated Filer true false false false International Financial Reporting Standards false false true <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Risk Management and strategy</i></b></span> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The data processed in our business does not have a bearing on national security, economy operation, social stability or public health and security and thus may not be classified as being sensitive. Nevertheless, we have implemented and maintained information security processes designed to identify, assess and manage material risks from cybersecurity threats to our information systems and critical data, including intellectual property and confidential information that is proprietary, strategic or competitive in nature. We also maintain critical internal computer networks, as well as third-party hosted services, communications systems, hardware and software.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We maintain various cybersecurity measures and protocols to safeguard our systems and data and continuously monitor and assess potential threats to pre-emptively address any emerging cyber risks. We have implemented various processes for assessing, identifying, and managing material risks from cybersecurity threats, which are <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90F_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20250101__20251231_zcVc1L9V2lM5">integrated</span> into our overall risk management framework. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_907_ecyd--CybersecurityRiskManagementProcessesIntegratedTextBlock_c20250101__20251231_zVHCNjAJ2hKl">These processes include access controls to organizational systems, data encryption and security awareness campaigns, and are designed to systematically evaluate potential vulnerabilities and cybersecurity threats and minimize their potential impact on our organization’s operations, assets and stakeholders. Our cybersecurity risk management processes share common methodologies, reporting channels and governance processes with our broader risk management processes.</span> By embedding cybersecurity risk management into and aligning it with our broader risk management processes, we aim to ensure a comprehensive and proactive approach to safeguarding our assets and operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_905_ecyd--CybersecurityRiskThirdPartyOversightAndIdentificationProcessesFlag_dbT_c20250101__20251231_zMJ2iKAo1Ke3">We engage <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_901_ecyd--CybersecurityRiskManagementThirdPartyEngagedFlag_dbT_c20250101__20251231_znJ34xyxEaO8">third-party</span> consultants and specialists to enhance the effectiveness of our cybersecurity processes, augment our internal capabilities, validate our controls, and stay abreast of evolving cybersecurity risks and best practices</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the year ended December 31, 2025, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_902_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock_c20250101__20251231_zIbkcv0mmkf9">we <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90A_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20250101__20251231_zkzMIOcohkbl">did not</span> detect any cybersecurity incidents that have materially affected or are reasonably likely to materially affect us, including our business strategy, results of operations, or financial condition</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90C_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag_dbT_c20250101__20251231_ze4DOJkqFFxb">Responsibility for overseeing cybersecurity risks is integrated into our management team, which includes our directors and chief financial officer</span>. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_908_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleTextBlock_c20250101__20251231_zvdqt2MawmB5">We also utilize third-party service providers who are responsible for monitoring, detecting and assessing cybersecurity risks and incidents. These third-party service providers are also used for certain IT-related services, where appropriate, to assess, test or otherwise assist with aspects of our security controls. Accordingly, we also implement processes to oversee and identify material cybersecurity risks associated with our utilization of third-party service providers on whom we have a material dependency.</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our third-party service providers currently comprise IT professionals with expertise in risk management, cybersecurity, and information technology. These individuals have, and any future individuals are expected to have credentials relevant to their role, which includes prior experience working in similar roles and formal education. The third-party service providers are also expected to keep abreast of cybersecurity best practices and procedures. The third-party service providers are responsible for assessing, identifying and mitigating material cybersecurity risks, including at a strategic level, monitoring for, defending against and remediating cybersecurity incidents and implementing and making improvements to our overall cybersecurity strategy.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Despite these measures, we may not be successful in preventing, mitigating or recovering from a cybersecurity incident, which could have a material adverse effect on our operations or financial results or reputation. For a description of the primary risks from cybersecurity threats that may materially affect our business and how they may do so, see Part I, Item 1A. Risk Factors in this Annual Report on Form 10-K, including “— Our networks and those of our third-party service providers may be vulnerable to cybersecurity risks.”</span></p> true These processes include access controls to organizational systems, data encryption and security awareness campaigns, and are designed to systematically evaluate potential vulnerabilities and cybersecurity threats and minimize their potential impact on our organization’s operations, assets and stakeholders. Our cybersecurity risk management processes share common methodologies, reporting channels and governance processes with our broader risk management processes. true true we <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90A_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20250101__20251231_zkzMIOcohkbl">did not</span> detect any cybersecurity incidents that have materially affected or are reasonably likely to materially affect us, including our business strategy, results of operations, or financial condition false true We also utilize third-party service providers who are responsible for monitoring, detecting and assessing cybersecurity risks and incidents. These third-party service providers are also used for certain IT-related services, where appropriate, to assess, test or otherwise assist with aspects of our security controls. Accordingly, we also implement processes to oversee and identify material cybersecurity risks associated with our utilization of third-party service providers on whom we have a material dependency. 1171 We have audited the accompanying consolidated statement of financial position of CL Workshop Group Limited and its subsidiaries (the “Company”) as of December 31, 2025, and 2024, and the related consolidated statements of profit or loss and other comprehensive income, changes in equity, and cash flows for each of the years in the three-year period ended December 31, 2025, and the related notes (collectively referred to as the financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2025, and 2024 and the results of its operations and its cash flows for each of the years in the three-year period ended December 31, 2025, in conformity with International Financial Reporting Standards. WWC, P.C. San Mateo, California 449589 3404826 85134 549688 15918759 534723 19873273 2484290 6427227 5168362 6292489 4256030 4166506 74972 492623 253188 592652 966807 2963301 640000 13843649 20934798 14378372 40808071 3955210 3416269 258096 2774460 5622926 10313887 356431 1130141 310696 1142024 40057 121335 10385 10553801 18898116 3289848 2036682 39103 12300650 53720 462110 53720 12801863 10607521 31699979 132425 132425 30052790 30052790 -26414364 -21077123 3770851 9108092 14378372 40808071 14584171 16340575 17673473 13183875 10901474 10514343 1400296 5439101 7159130 -28858 -252703 10291 67792 -9916 19550 -3003244 182659 -179849 884579 3297035 3740081 3416160 2381439 2682693 3254 13361 23239 503286 705355 1362668 -6364785 -1011327 -753081 51950 -73515 -48771 -6416735 -937812 -704310 -5872785 -7790717 -11229018 6433304 560519 -7790717 -11229018 -5856216 -8728529 -11933328 569489 -223777 433199 -50514 -121290 2076 518975 -345067 435275 -5337241 -9073596 -11498053 -0.04 -0.04 -0.07 -0.07 -0.11 -0.11 -0.05 -0.05 -0.01 -0.01 -0.01 -0.01 -0.35 -0.35 -0.53 -0.53 -0.85 -0.85 -0.39 -0.39 -0.06 -0.06 -0.05 -0.05 132425321 132425321 132425321 132425321 132425321 132425321 132425321 132425321 111911839 111911839 111911839 111911839 105263 12834431 1860 55596 12891887 -863669 358195 -505474 12491676 27162 17160903 17160903 17188065 435275 435275 435275 -11933328 -11933328 -11933328 132425 29995334 1860 55596 30052790 -428394 -11575133 -12003527 18181688 -345067 -345067 -345067 -8728529 -8728529 -8728529 132425 29995334 1860 55596 30052790 -773461 -20303662 -21077123 9108092 132425 29995334 1860 55596 30052790 -773461 -20303662 -21077123 9108092 518975 518975 518975 -5856216 -5856216 -5856216 132425 29995334 1860 55596 30052790 -254486 -26159878 -26414364 3770851 132425 29995334 1860 55596 30052790 -254486 -26159878 -26414364 3770851 -6364785 -1011327 -753081 -985619 182659 -179849 2017624 394785 241503 112712 130586 38520 59271 41325 39693 67984 703 -62693 -93 18873 427744 603984 1263110 3254 13361 23239 -2191546 -412532 812064 638508 1006456 -476154 -5490387 2291280 512825 2155609 -875877 -320385 90587 2108527 -134269 -4797229 4117854 394080 24705 -48621 181123 -4821934 4166475 212957 3915067 -1847214 -452185 -906867 2319261 -239228 3254 13361 23239 52541 1393 1589 8862 93 339464 35504 -24815 299039 47565 -3165 -241020 -752366 -1150104 58019 -704801 -1153269 845804 1430102 2556416 1058866 942902 6302442 17720505 25974854 19445302 21399521 27144846 20925687 3331307 963547 663211 287302 498220 42173 38504 74247 5092321 427744 603984 1263110 -1317990 -859953 -808236 -927075 -1185033 521411 -2245065 -2044986 -286825 -3093913 -430526 -1679322 2963301 3979416 5082587 1097419 -585589 576151 966807 2963301 3979416 <p id="xdx_803_eifrs-full--DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_zkrYuHueqJz1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>1</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_824_z8xFUuE8dWBd">ORGANIZATION AND PRINCIPAL ACTIVITIES</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">Organization and reorganization</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 298.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CL Workshop Group Limited (the “Company” or the “Group”) was incorporated in the British Virgin Islands on September 22, 2011. The registered office of the Company is 4^th Floor, Water’s Edge Building, Meridian Plaza, Road Town, Tortola, VG1110, British Virgin Islands. The principal place of business of the Company is Avenida da Amizade n.o1287, Chong Fok Centro Comercial, 13 E Macau S.A.R.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant to a proposal approved at the annual general meeting of the Company held on December 16, 2025, the shareholders have approved the Company’s name be changed from “Nature Wood Group Limited” to “CL Workshop Group Limited” and the Company’s foreign name is to be changed from “大自然林業集團有限公司” to “刺梨工坊公司”. The change has become effective on December 18, 2025.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_895_eifrs-full--DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory_zT4gD2i6qGFe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group’s principal subsidiaries, as of the date of this report, are set out below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B9_zUczys8scvSg" style="display: none">SCHEDULE OF PRINCIPAL SUBSIDIARIES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td colspan="13" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Percentage of effective ownership</td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Name</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Date of <br/> incorporation</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-weight: bold; text-align: center">December 31,<br/> 2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-weight: bold; text-align: center">December 31,<br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Place of</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>incorporation</b></span></p></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal <br/> activities</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">%</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">%</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 27%; text-align: left"><span id="xdx_903_eifrs-full--NameOfSubsidiary_c20250101__20251231__dei--LegalEntityAxis__custom--SwiftTopCapitalResourcesLimitedMember_zdHRK2opglt7" title="Name of subsidiary">Swift Top Capital Resources Limited</span></td><td style="width: 2%"> </td> <td style="width: 15%; text-align: center"><span id="xdx_900_ecustom--DateOfIncorporation_c20250101__20251231__dei--LegalEntityAxis__custom--SwiftTopCapitalResourcesLimitedMember_zmT8MkoTZOR1" title="Date of incorporation">November 20, 2012</span></td><td style="width: 2%"> </td> <td style="width: 8%; text-align: center"><span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__dei--LegalEntityAxis__custom--SwiftTopCapitalResourcesLimitedMember_zyp14oftLnf9" title="Percentage of effective ownership">100</span></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: center"><span id="xdx_909_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20240101__20241231__dei--LegalEntityAxis__custom--SwiftTopCapitalResourcesLimitedMember_zc3Fjz0jmBd4" title="Percentage of effective ownership">100</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 12%; text-align: center"><span id="xdx_908_eifrs-full--PrincipalPlaceOfBusiness_c20250101__20251231__dei--LegalEntityAxis__custom--SwiftTopCapitalResourcesLimitedMember_zvS3vgYDtlI" title="Place of incorporation">Hong Kong</span></td><td style="width: 2%"> </td> <td style="width: 18%; text-align: center"><span id="xdx_905_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20250101__20251231__dei--LegalEntityAxis__custom--SwiftTopCapitalResourcesLimitedMember_zNpy3L8Gxy09" title="Principal activities">Trading of logs</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span id="xdx_908_eifrs-full--NameOfSubsidiary_c20250101__20251231__dei--LegalEntityAxis__custom--ParquetNatureSARLMember_zIDY8gHQ3U13" title="Name of subsidiary">Parquet Nature (France) S.A.R.L.</span></td><td> </td> <td style="text-align: center"><span id="xdx_907_ecustom--DateOfIncorporation_c20250101__20251231__dei--LegalEntityAxis__custom--ParquetNatureSARLMember_zcxymQhifuLi" title="Date of incorporation">August 21, 2012</span></td><td> </td> <td style="text-align: center"><span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__dei--LegalEntityAxis__custom--ParquetNatureSARLMember_zdZvq4U4eAS8" title="Percentage of effective ownership">100</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20240101__20241231__dei--LegalEntityAxis__custom--ParquetNatureSARLMember_zkWQ9esx4LOb" title="Percentage of effective ownership">100</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90A_eifrs-full--PrincipalPlaceOfBusiness_c20250101__20251231__dei--LegalEntityAxis__custom--ParquetNatureSARLMember_zGHIAovx7XBl" title="Place of incorporation">France</span></td><td> </td> <td style="text-align: center"><span id="xdx_909_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20250101__20251231__dei--LegalEntityAxis__custom--ParquetNatureSARLMember_zVPNVioHfYFe" title="Principal activities">Trading of logs</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span id="xdx_90E_eifrs-full--NameOfSubsidiary_c20250101__20251231__dei--LegalEntityAxis__custom--ChoiChonInvestmentCompanyLimitedMember_zY5lZu5kvWxe" title="Name of subsidiary">Choi Chon Investment Company Limited</span></td><td> </td> <td style="text-align: center"><span id="xdx_905_ecustom--DateOfIncorporation_c20250101__20251231__dei--LegalEntityAxis__custom--ChoiChonInvestmentCompanyLimitedMember_z9alqARIT4s2" title="Date of incorporation">March 12, 2015</span></td><td> </td> <td style="text-align: center"><span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__dei--LegalEntityAxis__custom--ChoiChonInvestmentCompanyLimitedMember_z0r9nvIvAReh" title="Percentage of effective ownership">100</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20240101__20241231__dei--LegalEntityAxis__custom--ChoiChonInvestmentCompanyLimitedMember_zOyAgxKW1PRe" title="Percentage of effective ownership">100</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_901_eifrs-full--PrincipalPlaceOfBusiness_c20250101__20251231__dei--LegalEntityAxis__custom--ChoiChonInvestmentCompanyLimitedMember_zG3OWD1qm021" title="Place of incorporation">Macau</span></td><td> </td> <td style="text-align: center"><span id="xdx_90C_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20250101__20251231__dei--LegalEntityAxis__custom--ChoiChonInvestmentCompanyLimitedMember_zFGCoopvjZnd" title="Principal activities">Trading of wood products</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span id="xdx_90D_eifrs-full--NameOfSubsidiary_c20250101__20251231__dei--LegalEntityAxis__custom--SouthAmericanWoodSACMember_z7w01jCyc1Xf" title="Name of subsidiary">South American Wood S.A.C.</span></td><td> </td> <td style="text-align: center"><span id="xdx_90E_ecustom--DateOfIncorporation_c20250101__20251231__dei--LegalEntityAxis__custom--SouthAmericanWoodSACMember_z64NZ9aftZzf" title="Date of incorporation">December 16, 2019</span></td><td> </td> <td style="text-align: center"><span id="xdx_900_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__dei--LegalEntityAxis__custom--SouthAmericanWoodSACMember_zBhXk3L0uwF" title="Percentage of effective ownership">100</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20240101__20241231__dei--LegalEntityAxis__custom--SouthAmericanWoodSACMember_zUlJD2Wyc8Qd" title="Percentage of effective ownership">100</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90F_eifrs-full--PrincipalPlaceOfBusiness_c20250101__20251231__dei--LegalEntityAxis__custom--SouthAmericanWoodSACMember_zxbaAurrHqn7" title="Place of incorporation">Peru</span></td><td> </td> <td style="text-align: center"><span id="xdx_904_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20250101__20251231__dei--LegalEntityAxis__custom--SouthAmericanWoodSACMember_zvjLq2YX1Lu" title="Principal activities">Trading of wood products</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span id="xdx_90F_eifrs-full--NameOfSubsidiary_c20250101__20251231__dei--LegalEntityAxis__custom--NatureCarbonPeruSACMember_zcIAcLiRQl5d" title="Name of subsidiary">Nature Carbon Peru S.A.C.</span></td><td> </td> <td style="text-align: center"><span id="xdx_902_ecustom--DateOfIncorporation_c20250101__20251231__dei--LegalEntityAxis__custom--NatureCarbonPeruSACMember_zdFy6sGE51Va" title="Date of incorporation">May 6, 2025</span></td><td> </td> <td style="text-align: center"><span id="xdx_900_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__dei--LegalEntityAxis__custom--NatureCarbonPeruSACMember_zWPrKta38yzg" title="Percentage of effective ownership">100</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: center">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_901_eifrs-full--PrincipalPlaceOfBusiness_c20250101__20251231__dei--LegalEntityAxis__custom--NatureCarbonPeruSACMember_zZVmEtFXtlPb" title="Place of incorporation">Peru</span></td><td> </td> <td style="text-align: center"><span id="xdx_909_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20250101__20251231__dei--LegalEntityAxis__custom--NatureCarbonPeruSACMember_zC04PKSRSLSe" title="Principal activities">Trading of wood products</span></td></tr> </table> <p id="xdx_8A9_zT43g3KG81K" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">Principal activities</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company is an investment holding company. The principal activities of the Company are conducted through its subsidiaries which are in the business of trading of wood products and logs. The Company is headquartered in Macau and conducts its primary operations through its significant direct and indirectly held subsidiaries that are incorporated and domiciled in Peru, France, Macau and Hong Kong.</span></p> <p id="xdx_895_eifrs-full--DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory_zT4gD2i6qGFe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group’s principal subsidiaries, as of the date of this report, are set out below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B9_zUczys8scvSg" style="display: none">SCHEDULE OF PRINCIPAL SUBSIDIARIES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td colspan="13" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Percentage of effective ownership</td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Name</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Date of <br/> incorporation</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; white-space: nowrap; font-weight: bold; text-align: center">December 31,<br/> 2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; font-weight: bold; text-align: center">December 31,<br/> 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Place of</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>incorporation</b></span></p></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal <br/> activities</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">%</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">%</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 27%; text-align: left"><span id="xdx_903_eifrs-full--NameOfSubsidiary_c20250101__20251231__dei--LegalEntityAxis__custom--SwiftTopCapitalResourcesLimitedMember_zdHRK2opglt7" title="Name of subsidiary">Swift Top Capital Resources Limited</span></td><td style="width: 2%"> </td> <td style="width: 15%; text-align: center"><span id="xdx_900_ecustom--DateOfIncorporation_c20250101__20251231__dei--LegalEntityAxis__custom--SwiftTopCapitalResourcesLimitedMember_zmT8MkoTZOR1" title="Date of incorporation">November 20, 2012</span></td><td style="width: 2%"> </td> <td style="width: 8%; text-align: center"><span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__dei--LegalEntityAxis__custom--SwiftTopCapitalResourcesLimitedMember_zyp14oftLnf9" title="Percentage of effective ownership">100</span></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 8%; text-align: center"><span id="xdx_909_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20240101__20241231__dei--LegalEntityAxis__custom--SwiftTopCapitalResourcesLimitedMember_zc3Fjz0jmBd4" title="Percentage of effective ownership">100</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 12%; text-align: center"><span id="xdx_908_eifrs-full--PrincipalPlaceOfBusiness_c20250101__20251231__dei--LegalEntityAxis__custom--SwiftTopCapitalResourcesLimitedMember_zvS3vgYDtlI" title="Place of incorporation">Hong Kong</span></td><td style="width: 2%"> </td> <td style="width: 18%; text-align: center"><span id="xdx_905_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20250101__20251231__dei--LegalEntityAxis__custom--SwiftTopCapitalResourcesLimitedMember_zNpy3L8Gxy09" title="Principal activities">Trading of logs</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span id="xdx_908_eifrs-full--NameOfSubsidiary_c20250101__20251231__dei--LegalEntityAxis__custom--ParquetNatureSARLMember_zIDY8gHQ3U13" title="Name of subsidiary">Parquet Nature (France) S.A.R.L.</span></td><td> </td> <td style="text-align: center"><span id="xdx_907_ecustom--DateOfIncorporation_c20250101__20251231__dei--LegalEntityAxis__custom--ParquetNatureSARLMember_zcxymQhifuLi" title="Date of incorporation">August 21, 2012</span></td><td> </td> <td style="text-align: center"><span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__dei--LegalEntityAxis__custom--ParquetNatureSARLMember_zdZvq4U4eAS8" title="Percentage of effective ownership">100</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20240101__20241231__dei--LegalEntityAxis__custom--ParquetNatureSARLMember_zkWQ9esx4LOb" title="Percentage of effective ownership">100</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90A_eifrs-full--PrincipalPlaceOfBusiness_c20250101__20251231__dei--LegalEntityAxis__custom--ParquetNatureSARLMember_zGHIAovx7XBl" title="Place of incorporation">France</span></td><td> </td> <td style="text-align: center"><span id="xdx_909_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20250101__20251231__dei--LegalEntityAxis__custom--ParquetNatureSARLMember_zVPNVioHfYFe" title="Principal activities">Trading of logs</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span id="xdx_90E_eifrs-full--NameOfSubsidiary_c20250101__20251231__dei--LegalEntityAxis__custom--ChoiChonInvestmentCompanyLimitedMember_zY5lZu5kvWxe" title="Name of subsidiary">Choi Chon Investment Company Limited</span></td><td> </td> <td style="text-align: center"><span id="xdx_905_ecustom--DateOfIncorporation_c20250101__20251231__dei--LegalEntityAxis__custom--ChoiChonInvestmentCompanyLimitedMember_z9alqARIT4s2" title="Date of incorporation">March 12, 2015</span></td><td> </td> <td style="text-align: center"><span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__dei--LegalEntityAxis__custom--ChoiChonInvestmentCompanyLimitedMember_z0r9nvIvAReh" title="Percentage of effective ownership">100</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20240101__20241231__dei--LegalEntityAxis__custom--ChoiChonInvestmentCompanyLimitedMember_zOyAgxKW1PRe" title="Percentage of effective ownership">100</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_901_eifrs-full--PrincipalPlaceOfBusiness_c20250101__20251231__dei--LegalEntityAxis__custom--ChoiChonInvestmentCompanyLimitedMember_zG3OWD1qm021" title="Place of incorporation">Macau</span></td><td> </td> <td style="text-align: center"><span id="xdx_90C_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20250101__20251231__dei--LegalEntityAxis__custom--ChoiChonInvestmentCompanyLimitedMember_zFGCoopvjZnd" title="Principal activities">Trading of wood products</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span id="xdx_90D_eifrs-full--NameOfSubsidiary_c20250101__20251231__dei--LegalEntityAxis__custom--SouthAmericanWoodSACMember_z7w01jCyc1Xf" title="Name of subsidiary">South American Wood S.A.C.</span></td><td> </td> <td style="text-align: center"><span id="xdx_90E_ecustom--DateOfIncorporation_c20250101__20251231__dei--LegalEntityAxis__custom--SouthAmericanWoodSACMember_z64NZ9aftZzf" title="Date of incorporation">December 16, 2019</span></td><td> </td> <td style="text-align: center"><span id="xdx_900_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__dei--LegalEntityAxis__custom--SouthAmericanWoodSACMember_zBhXk3L0uwF" title="Percentage of effective ownership">100</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"><span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20240101__20241231__dei--LegalEntityAxis__custom--SouthAmericanWoodSACMember_zUlJD2Wyc8Qd" title="Percentage of effective ownership">100</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90F_eifrs-full--PrincipalPlaceOfBusiness_c20250101__20251231__dei--LegalEntityAxis__custom--SouthAmericanWoodSACMember_zxbaAurrHqn7" title="Place of incorporation">Peru</span></td><td> </td> <td style="text-align: center"><span id="xdx_904_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20250101__20251231__dei--LegalEntityAxis__custom--SouthAmericanWoodSACMember_zvjLq2YX1Lu" title="Principal activities">Trading of wood products</span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span id="xdx_90F_eifrs-full--NameOfSubsidiary_c20250101__20251231__dei--LegalEntityAxis__custom--NatureCarbonPeruSACMember_zcIAcLiRQl5d" title="Name of subsidiary">Nature Carbon Peru S.A.C.</span></td><td> </td> <td style="text-align: center"><span id="xdx_902_ecustom--DateOfIncorporation_c20250101__20251231__dei--LegalEntityAxis__custom--NatureCarbonPeruSACMember_zdFy6sGE51Va" title="Date of incorporation">May 6, 2025</span></td><td> </td> <td style="text-align: center"><span id="xdx_900_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__dei--LegalEntityAxis__custom--NatureCarbonPeruSACMember_zWPrKta38yzg" title="Percentage of effective ownership">100</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: center">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_901_eifrs-full--PrincipalPlaceOfBusiness_c20250101__20251231__dei--LegalEntityAxis__custom--NatureCarbonPeruSACMember_zZVmEtFXtlPb" title="Place of incorporation">Peru</span></td><td> </td> <td style="text-align: center"><span id="xdx_909_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20250101__20251231__dei--LegalEntityAxis__custom--NatureCarbonPeruSACMember_zC04PKSRSLSe" title="Principal activities">Trading of wood products</span></td></tr> </table> Swift Top Capital Resources Limited November 20, 2012 1 1 Hong Kong Trading of logs Parquet Nature (France) S.A.R.L. August 21, 2012 1 1 France Trading of logs Choi Chon Investment Company Limited March 12, 2015 1 1 Macau Trading of wood products South American Wood S.A.C. December 16, 2019 1 1 Peru Trading of wood products Nature Carbon Peru S.A.C. May 6, 2025 1 Peru Trading of wood products <p id="xdx_803_eifrs-full--DisclosureOfChangesInAccountingPoliciesExplanatory_zjqs1rwVZUvd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 48px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_825_zs70uylJ8Nu">SUMMARY OF MATERIAL ACCOUNTING POLICY INFORMATION</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84F_eifrs-full--DescriptionOfNatureOfChangeInAccountingPolicy_zt3CfWKqeHW6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_860_zkPTkyVJ4fJc">BASIS OF ACCOUNTING</span></b> - The consolidated financial statements have been prepared in accordance with the historical cost basis, except as disclosed in the accounting policies below, and in accordance with International Financial Reporting Standards (or “IFRSs”) as issued by the International Accounting Standards Board (the “IASB”).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Historical cost is generally based on the fair value of the consideration given in exchange for goods and services.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, regardless of whether that price is directly observable or estimated using another valuation technique. In estimating the fair value of an asset or a liability, the Group takes into account the characteristics of the asset or liability if market participants would take those characteristics into account when pricing the asset or liability at the measurement date. Fair value for measurement and/or disclosure purposes in these consolidated financial statements is determined on such a basis, except for share-based payment transactions that are within the scope of IFRS 2 <i>Share-based Payment</i>, leasing transactions that are accounted for in accordance with IFRS 16 <i>Leases</i>, and measurements that have some similarities to fair value but are not fair value, such as net realizable value in IAS 2 <i>Inventories</i> or value in use in IAS 36 <i>Impairment of Assets</i>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In addition, for financial reporting purposes, fair value measurements are categorized into Level 1, 2 or 3 based on the degree to which the inputs to the fair value measurements are observable and the significance of the inputs to the fair value measurement in its entirety, which are described as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2 inputs are inputs, other than quoted prices included within Level 1, that are observable for the asset or liability, either directly or indirectly; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3 inputs are unobservable inputs for the asset or liability.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_844_ecustom--DescriptionOfAdoptionOfNewAndRevisedStandardsExplanatory_zrFO3Ga0BGd7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86A_zOldXvop1kZ1">ADOPTION OF NEW AND REVISED STANDARDS</span></b> – The Group has applied the following amendments to IFRSs issued by the IASB to these consolidated financial statements for the current accounting period:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IAS 21, <i>The Effects of Changes in Foreign Exchange Rates </i>- <i>Lack of Exchangeability </i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The group has adopted the amendments to IAS 21 for the first time in the current year. The amendments specify how to assess whether a currency is exchangeable, and how to determine the exchange rate when it is not.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the date of authorization of these consolidated financial statements, the management determined that the adoption of the above amendments to IFRS have not had any material impact on the consolidated financial statements of the Group in the period of their initial adoption.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_842_eifrs-full--DescriptionOfNatureOfImpendingChangeInAccountingPolicy_zMvpVyJli3Ff" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_866_zxdiTYcWXiQ1">NEW AND REVISED IFRS STANDARDS IN ISSUE BUT NOT YET EFFECTIVE</span></b> – At the date of authorization of these consolidated financial statements, the Group has not adopted the following new and revised IFRSs and amendments to IFRS that have been issued but are not yet effective to them.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IFRS 9 and IFRS 7, <i>Amendments to the Classification and Measurement of Financial Instruments</i></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Annual Improvements to IFRS Accounting Standards – Volume 11, <i>Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards, IFRS 7 Financial Instruments: Disclosures and its accompanying Guidance on implementing IFRS 7, IFRS 9 Financial Instruments, IFRS 10 Consolidated Financial Statements, and IAS 7 Statement of Cash Flows</i></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IFRS 9 and IFRS 7, <i>Contracts Referencing Nature-dependent Electricity</i></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IFRS 18, <i>Presentation and Disclosures in Financial Statements</i></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IFRS 19, <i>Subsidiaries without Public Accountability: Disclosures</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company do not expect that the adoption of the standards listed above will have a material impact on the consolidated financial statements of the group in future periods.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of these consolidated financial statements in conformity with IFRS requires management to exercise its judgement in the process of applying the Group’s accounting policies. It also requires the use of certain critical accounting estimates and assumptions. The areas involving a higher degree of judgement or complexity, or areas where estimates and assumptions are significant to the consolidated financial statements are disclosed in Note 3.</span></p> <p id="xdx_85A_zacVUs4ywW37" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_842_ecustom--DescriptionOfAccountingPolicyGoingConcernAndManagementsPlanExplanatory_zIMDF8dhKkS" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_866_z24X4sLbcxHb">GOING CONCERN AND MANAGEMENT’S PLAN</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group incurred a net loss of USD <span id="xdx_90A_eifrs-full--ProfitLoss_iN_di_c20250101__20251231_zyKvnwn0c171" title="Net loss">5,856,216</span> and net operating cash outflows of USD <span id="xdx_906_eifrs-full--CashFlowsFromUsedInOperatingActivities_iN_di_c20250101__20251231_zmJO1dPgj3De" title="Net operating cash outflows">906,867</span> for the year ended December 31, 2025.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group has developed plans to address these conditions and to meet its cash requirements for the 12-month period from the reporting date. These plans include improving liquidity through cost control measures, revenue growth initiatives, obtaining financing from banks, controlling shareholders or investors, and enhancing operational efficiency through cost reduction and process standardization. The Group’s ability to continue as a going concern is dependent upon the successful execution of these plans, particularly obtaining the necessary financing.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These conditions indicate the existence of a material uncertainty that may cast significant doubt on the Group’s ability to continue as a going concern. The consolidated financial statements have been prepared on a going concern basis, which assumes that the Group will be able to realise its assets and discharge its liabilities in the normal course of business.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84C_eifrs-full--DisclosureOfBasisOfConsolidationExplanatory_zULDnTVcUtX5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_861_zpLD9QVdpKP1">BASIS OF CONSOLIDATION</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group consolidates the accounts of its subsidiaries and eliminates all significant intercompany balances and transactions in its consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subsidiary corporations are all entities (including structured entities) over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Subsidiary corporations are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date on that control ceases.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In preparing the consolidated financial statements, transactions, balances, and unrealized gains on transactions between group entities are eliminated. Unrealized losses are also eliminated unless the transaction provides evidence of an impairment indicator of the transferred asset. Accounting policies of subsidiary corporations have been changed where necessary to ensure consistency with the policies adopted by the Group.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Acquisition of entities under an internal reorganization scheme does not result in any change in economic substance. Accordingly, the consolidated financial statements of the Company are a continuation of the acquired entities and is accounted for as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The results of entities are presented as if the internal reorganization occurred from the beginning of the earliest period presented in the consolidated financial statements;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company will consolidate the assets and liabilities of the acquired entities at the pre-combination carrying amounts. No adjustments are made to reflect fair values, or recognize any new assets or liabilities, at the date of the internal reorganization that would otherwise be done under the acquisition method; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No new goodwill is recognized as a result of the internal reorganization. The only goodwill that is recognized is the existing goodwill relating to the combining entities. Any difference between the consideration paid/transferred and the equity acquired is reflected within equity as merger reserve or deficit.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_848_eifrs-full--DescriptionOfAccountingPolicyForFinancialAssetsExplanatory_za01PKGYIdF1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_865_z3fsG7TfC9I7">FINANCIAL ASSETS</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(a)</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Classification and measurement</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group reclassifies debt instruments when and only when its business model for managing those assets changes.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>At subsequent measurement - Debt instrument - </i>Debt instruments mainly comprise of trade and other receivables (excluding prepayments), restricted bank deposits, cash and bank balances.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Debt instruments that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortized cost. A gain or loss on a debt instrument that is subsequently measured at amortized cost and is not part of a hedging relationship is recognized in profit or loss when the asset is derecognized or impaired. Interest income from these financial assets is included in interest income using the effective interest rate method.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(b)</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Impairment</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group recognizes a loss allowance for ECL on financial assets which are subject to impairment assessment under IFRS 9. The amount of ECL is updated at each reporting date to reflect changes in credit risk since initial recognition of the respective financial instrument. The Group always recognizes lifetime ECL for accounts receivables. The ECL on these financial assets are estimated using a provision matrix based on the Group’s historical credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions and an assessment of both the current as well as the forecast direction of conditions at the reporting date, including time value of money where appropriate. For all other financial instruments, the Group measures the loss allowance equal to 12-month ECL, unless when there has a significant increase in credit risk since initial recognition, the Group recognizes lifetime ECL. The assessment of whether lifetime ECL should be recognized is based on significant increase in the likelihood or risk of a default occurring since initial recognition.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Significant increase in credit risk</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In assessing whether the credit risk has increased significantly since initial recognition, the Group compares the risk of a default occurring on the financial instrument as at the reporting date with the risk of a default occurring on the financial instrument as at the date of initial recognition. In making this assessment, the Group considers both quantitative and qualitative information that is reasonable and supportable, including historical experience and forward-looking information that is available without undue cost or effort. Forward-looking information considered includes the future prospects of the industries in which the Group’s debtors operate, obtained from economic expert reports, financial analysts, governmental bodies, relevant think-tanks and other similar organizations, as well as consideration of various external sources of actual and forecast economic information that relate to the Group’s operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In particular, the following information is taken into account when assessing whether credit risk has increased significantly:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">an actual or expected significant deterioration in the financial instrument’s external (if available) or internal credit rating;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">significant deterioration in external market indicators of credit risk, e.g. a significant increase in the credit spread, the credit default swap prices for the debtor;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">existing or forecast adverse changes in business, financial or economic conditions that are expected to cause a significant decrease in the debtor’s ability to meet its debt obligations;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">an actual or expected significant deterioration in the operating results of the debtor;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">significant increases in credit risk on other financial instruments of the same debtor;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">an actual or expected significant adverse change in the regulatory, economic, or technological environment of the debtor that results in a significant decrease in the debtor’s ability to meet its debt obligations.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Irrespective of the outcome of the above assessment, the Group presumes that the credit risk has increased significantly since initial recognition when contractual payments are more than 60 days past due, unless the Group has reasonable and supportable information that demonstrates otherwise.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(c)</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Recognition and derecognition</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Regular way purchases and sales of financial assets are recognized on trade date – the date on which the Group commits to purchase or sell the asset.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets are derecognized when the rights to receive cash flows from the financial assets have expired or have been transferred and the Group has transferred substantially all risks and rewards of ownership.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On disposal of a debt instrument, the difference between the carrying amount and the sale proceeds is recognized in profit or loss.</span></p> <p id="xdx_85A_zif4CaFYqlq3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_847_eifrs-full--DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory_zEufJGJNqJbe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86B_z60tassL7vt9">Financial liabilities and equity instruments</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Classification as debt or equity</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Debt and equity instruments issued by a Group entity are classified as either financial liabilities or as equity in accordance with substance of the contractual arrangements and the definitions of a financial liability and an equity instrument.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Equity instruments</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. Equity instruments issued by a Group are recognized at the proceeds received, net of direct issue costs.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Financial liabilities</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Except for derivative financial instruments which are stated at fair value through profit or loss, all other financial liabilities are subsequently measured at amortized cost using the effective interest method.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Convertible bonds</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Convertible bonds that can be converted to equity share capital at the option of the holder, where the number of shares that would be issued on conversion and the value of the consideration that would be received at that time do not vary, are accounted for as compound financial instruments which contain a liability component, a derivative component, and an equity component. Convertible bonds issued by the Group that contain both financial liability and equity components are classified separately into respective liability, derivative and equity components on initial recognition. On initial recognition, the fair value of the liability component is determined using the prevailing market interest rate for similar non-convertible debts. The difference between the proceeds of the issue of the convertible bonds and the fair value assigned to the liability component, representing the call option for conversion of the convertible bonds into equity, is included in equity as convertible bonds reserve. The liability component is subsequently carried at amortized cost using the effective interest method. The equity component will remain in equity until conversion or redemption of the bond. When the convertible bond is converted, the equity component of convertible bond and the carrying value of the liability component at the time of conversion are transferred to share capital and share premium as consideration for the shares issued. If the bond is redeemed, the convertible bonds reserve is released directly to retained profits.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The effective interest method is a method of calculating the amortized cost of a financial liability and of allocating interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments (including all fees and points paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the financial liability, or (where appropriate) a shorter period, to the amortized cost of a financial liability.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Derecognition of financial liabilities</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group derecognizes financial liabilities when, and only when, the Group’s obligations are discharged, cancelled or expired. The difference between the carrying amount of the financial liability derecognized and the consideration paid and payable, including any non-cash assets transferred or liabilities assumed, is recognized in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Offsetting financial instruments</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets and liabilities are offset, and the net amount reported in the balance sheet when there is a legally enforceable right to offset and there is an intention to settle on a net basis or realize the asset and settle the liability simultaneously.</span></p> <p id="xdx_851_z5owdt5SVa77" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory_zGMfFrodSQG7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86F_z2LMCc99mcg3">SHARE-BASED PAYMENTS</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Equity-settled share-based payment transactions</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Share options granted to employees</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equity-settled share-based payments to employees and others providing similar services are measured at the fair value of the equity instruments at the grant date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the equity-settled share-based payments determined at the grant date without taking into consideration all non- market vesting conditions is expensed on a straight-line basis over the vesting period, based on the Group’s estimate of equity instruments that will eventually vest, with a corresponding increase in equity (share-based payments reserve). At the end of each reporting period, the Group revises its estimate of the number of equity instruments expected to vest based on assessment of all relevant non-market vesting conditions. The impact of the revision of the original estimates, if any, is recognized in profit or loss such that the cumulative expense reflects the revised estimate, with a corresponding adjustment to the share-based payments reserve. For shares/share options that vest immediately at the date of grant, the fair value of the shares/share options granted is expensed immediately to profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When share options are exercised, the amount previously recognized in share-based payments reserve will be transferred to share capital and share premium. When the share options are forfeited after the vesting date or are still not exercised at the expiry date, the amount previously recognized in share-based payments reserve will continue to be held in share-based payments reserve/will be transferred to retained earnings.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> When shares granted are vested, the amount previously recognized in share-based payments reserve will be transferred to share capital and share premium.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_zM3QXnDgNdVf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_865_zddzWpZQqDaf">PROPERTY, PLANT AND EQUIPMENT</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(a)</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Measurement</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(i)</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Property, plant and equipment</i></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property<i>, plant </i>and equipment are initially recognized at cost and subsequently carried at cost less accumulated depreciation and accumulated impairment losses.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(ii)</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Components of costs</i></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The cost of an item of property, plant and equipment initially recognized includes its purchase price and any cost that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(b)</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Depreciation </i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89C_ecustom--DisclosureOfDetailedInformationOfEstimatedUsefulLifeExplanatory_zf4RC6Sw6Lbg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation on other items of property, plant and equipment is calculated using the straight-line method to allocate their depreciable amounts over their estimated useful lives as followed;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BB_zckmYmLVvpqd" style="display: none">SCHEDULE OF ESTIMATED USEFUL LIVES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 50%; border-collapse: collapse; margin-left: 1in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 49%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Properties</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 49%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertiesMember_zneUyr8nrRE7" title="Estimated useful lives">20</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Machineries</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zezuPWODE0U2" title="Estimated useful lives">10</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Motor vehicles</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MotorVehiclesMember_zd4QNIockIuc" title="Estimated useful lives">5</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Furniture and fittings</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_z6nlTUgRaJK8" title="Estimated useful lives">4</span> – <span id="xdx_908_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zOdi7vZ94H9h" title="Estimated useful lives">5</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office equipment</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zb6WzUhVPIh9" title="Estimated useful lives">4</span> – <span id="xdx_90E_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zbh7xNEO2Qtd" title="Estimated useful lives">5</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leasehold Improvements</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zlu1vfAPuFxc" title="Estimated useful lives">5</span> years</span></td></tr> </table> <p id="xdx_8AB_z2p4yl6s6V8a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_eifrs-full--DepreciationExpense_do_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_z3FjU38338A" title="Depreciation"><span id="xdx_907_eifrs-full--DepreciationExpense_do_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z4tA5b8B80za" title="Depreciation">No</span></span> depreciation is charged on freehold lands and construction in progress.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The residual values estimated useful lives and depreciation method of property, plant and equipment are reviewed, and adjusted as appropriate, at each balance sheet date. The effects of any revision are recognized in profit or loss when the changes arise.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Capitalization of these costs ceases and the construction in progress is transferred to property, plant and equipment when all of the activities necessary to prepare the assets for their intended use are substantially complete. <span id="xdx_907_eifrs-full--DepreciationExpense_do_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zvSEpKk2nwT8" title="Depreciation">No</span> depreciation is provided in respect of construction in progress.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(c)</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Subsequent expenditure</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subsequent expenditure relating to property and equipment that has already been recognized is added to the carrying amount of the asset only when it is probable that future economic benefits associated with the item will flow to the entity and the cost of the item can be measured reliably. All other repair and maintenance expenses are recognized in profit or loss when incurred.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(d)</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Disposal</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On disposal of an item of property and equipment, the difference between the disposal proceeds and its carrying amount is recognized in profit or loss within “Other losses - net”.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_842_eifrs-full--DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory_z7PDnTNDLXAi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_865_zn5oedq9A8s7">INTANGIBLE ASSETS</span> - </b>Timber concessions and cutting rights with finite useful lives, which give the Group rights to harvest trees in the allocated concession forests in designated areas in Peru.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intangible assets acquired in a business combination are recognized separately from goodwill and are initially recognized at their fair value at the acquisition date (which is regarded as their cost). Subsequent to initial recognition, intangible assets acquired in a business combination with finite useful lives are carried at costs less accumulated amortization and any accumulated impairment losses. Timber concessions and cutting rights are amortized on a straight-line basis, over the terms of license of respective timber concessions and cutting rights.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other intangible assets are initially recognized at cost less accumulated amortization and accumulated impairment losses.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An intangible asset is derecognized on disposal, or when no future economic benefits are expected from use or disposal. Gains and losses from de-recognition of an intangible asset, measured as the difference between the net disposal proceeds and the carrying amount of the assets, are recognized in profit or loss when the asset is derecognized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_843_eifrs-full--DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory_zSPqA7BVLckf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_861_zpFzi7OjSDga">IMPAIRMENT OF NON-FINANCIAL ASSETS</span> - </b>Intangible assets and property, plant and equipment are tested for impairment whenever there is any objective evidence or indication that these assets may be impaired.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the purpose of impairment testing, the recoverable amount (i.e., the higher of the fair value less cost to sell and the value-in-use) is determined on an individual asset basis unless the asset does not generate cash inflows that are largely independent of those from other assets. If this is the case, the recoverable amount is determined for the Cash Generating units (“CGU”) to which the asset belongs.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If the recoverable amount of the asset (or CGU) is estimated to be less than its carrying amount, the carrying amount of the asset (or CGU) is reduced to its recoverable amount. The difference between the carrying amount and recoverable amount is recognized as an impairment loss in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An impairment loss for an asset is reversed if, and only if, there has been a change in the estimates used to determine the asset’s recoverable amount since the last impairment loss was recognized. The carrying amount of this asset is increased to its revised recoverable amount, provided that this amount does not exceed the carrying amount that would have been determined (net of any accumulated amortization or depreciation) had no impairment loss been recognized for the asset in prior years.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A reversal of impairment loss for an asset other than goodwill is recognized in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84D_eifrs-full--DescriptionOfAccountingPolicyForMeasuringInventories_zunkGdnL7kN8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_868_zktIEebsxvs4">INVENTORIES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventories of manufactured products, logs, timbers, and other raw materials are valued at the lower of weighted average cost and net realizable value. Processing materials and supplies are valued at the lower of weighted average cost and replacement cost.</span></p> <p id="xdx_85A_ztB1FryMZrK" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_840_ecustom--DescriptionOfAccountingPolicyNonCurrentAssetsHeldForSaleAndDiscontinuedOperationExplanatory_zcaOd1DfKxsh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATION</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventories of non-current assets classified as held for sale are measured at the lower of carrying amount and fair value less costs to sell.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-current assets are classified as held for sale if their carrying amount will be recovered through a sale transaction rather than through continuing use. This condition is regarded as met only when the sale is highly probable and the asset is available for immediate sale in its present condition. Management must be committed to the sale which should be expected to qualify for recognition as a completed sale within one year from the date of classification.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An impairment loss is recognised for any initial or subsequent write-down of the asset to fair value less costs to sell. A gain is recognised for any subsequent increases in fair value less costs to sell of an asset, but not in excess of any cumulative impairment loss previously recognised. A gain or loss not previously recognised by the date of the sale of the non-current asset is recognised at the date of derecognition.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A discontinued operation is a component of the entity that has been disposed of or is classified as held for sale and that represents a separate major line of business or geographical area of operations, is part of a single co-ordinated plan to dispose of such a line of business or area of operations, or is a subsidiary acquired exclusively with a view to resale. The results of discontinued operations are presented separately in the statement of profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84F_eifrs-full--DescriptionOfAccountingPolicyForLeasesExplanatory_zbKmtPEaEmhi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_869_zivAccNzAIFe">LEASES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>When the Group is the lessee</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the inception of the contract, the Group assesses if the contract contains a lease. A contract contains a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Reassessment is only required when the terms and conditions of the contract are changed.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Right-of-use assets</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group recognizes a right-of-use asset and lease liability at the date which the underlying asset is available for use. Right-of-use assets are measured at cost which comprises the initial measurement of lease liabilities adjusted for any lease payments made at or before the commencement date and lease incentive received. Any initial direct costs that would not have been incurred if the lease had not been obtained are added to the carrying amount of the right- of-use assets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date to the earlier of the end of the useful life of the right-of-use asset or the end of the lease term.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease liabilities</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The initial measurement of a lease liability is measured at the present value of the lease payments discounted using the implicit rate in the lease if the rate can be readily determined. If that rate cannot be readily determined, the Group shall use its incremental borrowing rate.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease payments include the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fixed payment (including in-substance fixed payments), less any lease incentives receivables;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Variable lease payment that are based on an index or rate, initially measured using the index or rate as at the commencement date;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amount expected to be payable under residual value guarantees;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The exercise price of a purchase option if is reasonably certain to exercise the option; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Payment of penalties for terminating the lease, if the lease term reflects the Group exercising that option.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For contracts that contain both lease and non-lease components, the Group allocates the consideration to each lease component on the basis of the relative stand-alone price of the lease and non-lease component. The Group has elected to not separate lease and non-lease component for property leases and account these as one single lease component.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <br/></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease liability is measured at amortized cost using the effective interest method. Lease liability shall be remeasured when:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There is a change in future lease payments arising from changes in an index or rate;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There is a change in the Group’s assessment of whether it will exercise an extension option; or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There is modification in the scope or the consideration of the lease that was not part of the original term.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease liability is remeasured with a corresponding adjustment to the right-of-use assets, or is recorded in profit or loss if the carrying amount of the right-of-use asset has been reduced to zero.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Short-term and low-value leases</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group has elected to not recognized right-of-use assets and lease liabilities for short-term leases that have lease terms of 12 months or less and leases of low value leases. Lease payments relating to these leases are expensed to profit or loss on a straight-line basis over the lease term.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Variable lease payments</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Variable lease payments that are not based on an index or a rate are not included as part of the measurement and initial recognition of the lease liability. The Group shall recognize those lease payments in profit or loss in the periods that triggered those lease payments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_849_eifrs-full--DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory_z202HpKtnSq9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_863_zjv3xgD1qXr7">EMPLOYEE BENEFITS </span>- </b>Employee benefits are recognized as an expense unless the cost qualifies to be capitalized as an asset.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(a)</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Defined contribution plans</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Defined contribution plans are post-employment benefit plans under which the Group pays fixed contributions into separate entities such as the Central Provident Fund on a mandatory, contractual or voluntary basis. The Group has no further payment obligations once the contributions have been paid.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(b)</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Employee leave entitlement</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Employee entitlements to annual leave are recognized when they accrue to employees. A provision is made for the estimated liability for annual leave as a result of services rendered by employees up to the balance sheet date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_846_eifrs-full--DescriptionOfAccountingPolicyForProvisionsExplanatory_zSS7k4ViuQZ2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_861_z9OarGEuUfmd">PROVISIONS </span>- </b>Provisions are recognized when the Group has a present obligation (legal or constructive) as a result of a past event, it is probable that the Group will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, the receivable is recognized as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyForRecognitionOfRevenue_zKUgko5nfEA5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86B_zeRsiqgdFjl2">REVENUE RECOGNITION</span> - </b>Revenue is recognized to depict the transfer of promised services to clients at an amount that reflects the consideration to which an entity expects to be entitled in exchange for those services. Specifically, the Company uses a five-step approach to recognize revenue:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step 1: Identify the contract(s) with a client</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step 2: Identify the performance obligations in the contract</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step 3: Determine the transaction price</span></td></tr> </table> <p style="margin: 0"> </p> <p style="margin: 0"></p> <p style="margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step 4: Allocate the transaction price to the performance obligations in the contract</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step 5: Recognize revenue when (or as) the Company satisfies a performance obligation</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company recognizes revenue when (or as) a performance obligation is satisfied, i.e., when “control” of the services underlying the particular performance obligations is transferred to clients.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A performance obligation represents a service (or a bundle of services) that is distinct or a series of distinct services that are substantially the same.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Control is transferred overtime and revenue is recognized overtime by reference to the progress towards complete satisfaction of the relevant performance obligation if one of the following criteria is met:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the client simultaneously receives and consumes the benefits provided by the Company’s performance as the Company performs;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the Company’s performance creates or enhances an asset that the client controls as the asset is created or enhanced; or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the Company’s performance does not create an asset with an alternative use to the Company and the Company has an enforceable right to payment for performance completed to date.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Otherwise, revenue is recognized at a point in time when the customer obtains control of the distinct service.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Advance payments received from clients are recognized as contract liabilities as the Group has not yet satisfied its performance obligation. Contract liabilities are recognized as revenue when the Group satisfied its performance obligation. The Group may receive payment for service prior to, or after it satisfies the performance obligation under a service agreement.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Income from sales of logs and manufactured wood products</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue from logs and wood products is recognized at a point in time when the goods are delivered and transferred to customers, being at the point that the customer obtains the control of the goods (for export sales, it would be under the shipping terms of either Freight On Board (“FOB”) or Cost, insurance, and freight (“CIF”); for local sales, it would be recognized upon delivery is made to customer’s designated receiving location) and the Group has presented right of payment and collection of the consideration is probable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group receives certain portion of the contract value as deposits from customers or receipts in advance from customers when they sign the sale and purchase agreement.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deposits received on logs and wood products prior to the date of revenue recognition are recorded as contract liabilities under current liabilities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The management of the Group considers that there are no sales return and warranty policies for our international business.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForGovernmentGrants_zH9vPAufuKp1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86A_zK6ieP6cQgkk">GOVERNMENT GRANTS AND SUBSIDIES</span></b> - Grants from the government are recognized as a receivable at their fair value when there is reasonable assurance that the grant will be received and the Group will comply with all the attached conditions.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Government grants receivable are recognized as income over the periods necessary to match them with the related costs which they are intended to compensate, on a systematic basis. Government grants relating to expenses are shown separately as other income.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Grants related to assets are presented as deferred income under trade and other payables.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_846_eifrs-full--DescriptionOfAccountingPolicyForIssuedCapitalExplanatory_zO8FqhLtWzUl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_860_zfqnbGeEfpDe">SHARE CAPITAL</span> - </b>Ordinary shares are classified as equity. Incremental costs directly attributable to the issuance of new ordinary shares are deducted against the capital reserves account.</span></p> <p id="xdx_851_zRU3M0gBEsL2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <br/></span></p> <p id="xdx_84E_eifrs-full--DescriptionOfAccountingPolicyForIncomeTaxExplanatory_zgZIQaNgi5Vl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_867_zAlGvAn0J3lg">INCOME TAX</span></b> - Current income tax for current and prior periods is recognized at the amount expected to be paid to or recovered from the tax authorities, using the tax rates and tax laws that have been enacted or substantively enacted by the balance sheet date. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation and considers whether it is probable that a tax authority will accept an uncertain tax treatment. The Group measures its tax balances either based on the most likely amount or the expected value, depending on which method provides a better prediction of the resolution of the uncertainty.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred income tax is recognized for all temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements except when the deferred income tax arises from the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and affects neither accounting nor taxable profit or loss at the time of the transaction.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A deferred income tax liability is recognized on temporary differences arising on investments in subsidiaries, associates and joint ventures, except where the Group is able to control the timing of the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A deferred income tax asset is recognized to the extent that it is probable that future taxable profit will be available against which the deductible temporary differences and tax losses can be utilized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred income tax is measured:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">at the tax rates that are expected to apply when the related deferred income tax asset is realized or the deferred income tax liability is settled, based on tax rates and tax laws that have been enacted or substantively enacted by the balance sheet date; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">based on the tax consequence that will follow from the manner in which the Group expects, at the balance sheet date, to recover or settle the carrying amounts of its assets and liabilities except for investment properties. Investment property measured at fair value is presumed to be recovered entirely through sale.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current and deferred income taxes are recognized as income or expense in profit or loss, except to the extent that the tax arises from a business combination or a transaction which is recognized directly in equity. Deferred tax arising from a business combination is adjusted against goodwill on acquisition.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group accounts for investment tax credits (for example, productivity and innovation credit) similar to accounting for other tax credits where a deferred tax asset is recognized for unused tax credits to the extent that it is probable that future taxable profit will be available against which the unused tax credits can be utilized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_zd9dMIKzzlt4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86C_z3H9WQEO2jB7">FOREIGN CURRENCY TRANSACTIONS</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(a)</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Functional and presentation currency</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Items included in the financial statements of each entity in the Group are measured using the currency of the primary economic environment in which the entity operates (“functional currency”). The financial statements are presented in US Dollar (“USD”), Hong Kong Dollar (“HKD”), China Yuan (“CNY”), Euro (“EUR”), Peruvian Sol (“PEN”) which is the functional currency of the Group and the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The value of foreign currencies including, may fluctuate against the USD. Any significant variations of the aforementioned currencies relative to the USD may materially affect the Company’s financial condition in terms of reporting in USD. The following table outlines the currency exchange rates that were used in preparing the accompanying consolidated financial statements:</span></p> <p id="xdx_896_eifrs-full--DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory_zzuo4lhR5Tqk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B8_zjyOvwWiD7J2" style="display: none">SCHEDULE OF CURRENCY EXCHANGE RATE</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 1in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">HKD to USD Year End</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--HKDToUSDMember_zRL0cWNTinEi" style="width: 12%; text-align: right" title="Year End">0.129</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20241231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--HKDToUSDMember_zx9wlaDs4oc6" style="width: 12%; text-align: right" title="Year End">0.129</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20231231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--HKDToUSDMember_zzIIA7NnmXNa" style="width: 12%; text-align: right" title="Year End">0.128</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">HKD to USD Average Rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--AverageForeignExchangeRate_uPure_c20250101__20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--HKDToUSDMember_zt5fKmlE1m5d" style="text-align: right" title="Average Rate">0.129</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--AverageForeignExchangeRate_uPure_c20240101__20241231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--HKDToUSDMember_zdgdfUsGvJUe" style="text-align: right" title="Average Rate">0.129</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--AverageForeignExchangeRate_uPure_c20230101__20231231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--HKDToUSDMember_z230UXxbJSV" style="text-align: right" title="Average Rate">0.128</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">CNY to USD Year End</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--CNYToUSDMember_z2PKhXxFDB12" style="text-align: right" title="Year End">0.142</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20241231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--CNYToUSDMember_z2sMofNJh4K2" style="text-align: right" title="Year End">0.139</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20231231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--CNYToUSDMember_zHRxCan510ck" style="text-align: right" title="Year End">0.141</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">CNY to USD Average Rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--AverageForeignExchangeRate_uPure_c20250101__20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--CNYToUSDMember_za2s5buT2FD1" style="text-align: right" title="Average Rate">0.141</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--AverageForeignExchangeRate_uPure_c20240101__20241231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--CNYToUSDMember_zdM4TohvZq8c" style="text-align: right" title="Average Rate">0.139</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--AverageForeignExchangeRate_uPure_c20230101__20231231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--CNYToUSDMember_zdQ4k6ieLP9c" style="text-align: right" title="Average Rate">0.141</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">EUR to USD Year End</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--EURToUSDMember_zPF2Mjpm0TJ5" style="text-align: right" title="Year End">1.172</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20241231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--EURToUSDMember_zAiZwocl8HQa" style="text-align: right" title="Year End">1.047</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20231231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--EURToUSDMember_zS9LsgiYj7Q4" style="text-align: right" title="Year End">1.110</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">EUR to USD Average Rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--AverageForeignExchangeRate_uPure_c20250101__20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--EURToUSDMember_zvIB7ZqKxssg" style="text-align: right" title="Average Rate">1.160</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--AverageForeignExchangeRate_uPure_c20240101__20241231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--EURToUSDMember_zB7t6aZ5h5Kd" style="text-align: right" title="Average Rate">1.059</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--AverageForeignExchangeRate_uPure_c20230101__20231231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--EURToUSDMember_zprfFVq0Yyal" style="text-align: right" title="Average Rate">1.099</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">PEN to USD Year End</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--PENToUSDMember_zMb2rtDy7lf2" style="text-align: right" title="Year End">0.297</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20241231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--PENToUSDMember_zyTsXI7sHW8e" style="text-align: right" title="Year End">0.266</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20231231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--PENToUSDMember_zbEO16tAepB7" style="text-align: right" title="Year End">0.270</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">PEN to USD Average Rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--AverageForeignExchangeRate_uPure_c20250101__20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--PENToUSDMember_zNkLXP0iukDa" style="text-align: right" title="Average Rate">0.281</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--AverageForeignExchangeRate_uPure_c20240101__20241231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--PENToUSDMember_zwVceUkIETZf" style="text-align: right" title="Average Rate">0.266</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--AverageForeignExchangeRate_uPure_c20230101__20231231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--PENToUSDMember_zGnywwbr3cki" style="text-align: right" title="Average Rate">0.268</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A5_zyzhCUKWTI47" style="margin-top: 0; margin-bottom: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(b)</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Transactions and balances</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Transactions in a currency other than the functional currency (“foreign currency”) are translated into the functional currency using the exchange rates at the dates of the transactions. Currency exchange differences resulting from the settlement of such transactions and from the translation of monetary assets and liabilities denominated in foreign currencies at the closing rates at the balance sheet date are recognized in profit or loss. Monetary items include primarily financial assets (other than equity investments), contract assets and financial liabilities. However, in the consolidated financial statements, currency translation differences arising from borrowings in foreign currencies and net investment in foreign operations, are recognized in other comprehensive income and accumulated in the currency translation reserve.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When a foreign operation is disposed of or any loan forming part of the net investment of the foreign operation is repaid, a proportionate share of the accumulated currency translation differences is reclassified to profit or loss, as part of the gain or loss on disposal.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-monetary items measured at fair values in foreign currencies are translated using the exchange rates at the date when the fair values are determined.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(c)</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Translation of Group entities’ financial statements</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The results and financial position of all the Group entities (none of which has the currency of a hyperinflationary economy) that have a functional currency different from the presentation currency are translated into the presentation currency as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">assets and liabilities are translated at the closing exchange rates at the reporting date;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">income and expenses are translated at average exchange rates (unless the average is not a reasonable approximation of the cumulative effect of the rates prevailing on the transaction dates, in which case income and expenses are translated using the exchange rates at the dates of the transactions); and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">all resulting currency translation differences are recognized in other comprehensive income and accumulated in the currency translation reserve. These currency translation differences are reclassified to profit or loss on disposal or partial disposal with loss of control of the foreign operation.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Goodwill and fair value adjustments arising on the acquisition of foreign operations are treated as assets and liabilities of the foreign operations and translated at the closing rates at the reporting date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory_z2Gtdqh3Mvm2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86F_ziW8oqpaG3pc">RELATED PARTIES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A person, or a close member of that person’s family, is related to the group if that person:</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">has control or joint control over the group; </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">has significant influence over the group; or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">is a member of the key management personnel of the group or the group’s parent. </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 31.3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An entity is related to the group if any of the following conditions applies:</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The entity and the group are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others).</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member). </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Both entities are joint ventures of the same third party. </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">One entity is a joint venture of a third entity and the other entity is an associate of the third entity. </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(v)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The entity is a post-employment benefit plan for the benefit of of either the group or an entity related to the group. </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(vi)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The entity is controlled or jointly controlled by a person identified in (a).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(vii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity). </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(viii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The entity, or any member of a group of which it is a part, provides key management personnel services to the group or to the group’s parent. Close members of the family of a person are those family members who may be expected to influence, or be influenced by, that person in their dealings with the entity. </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_842_eifrs-full--DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_zi0j3byTuhej" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86E_zSxDXsF8I6e2">EARNINGS PER SHARE</span></b> - The Group presents basic and diluted earnings per share data for its ordinary shares. Basic earnings per share is calculated by dividing the profit or loss attributable to ordinary shareholders of the Company by the weighted-average number of ordinary shares outstanding during the year, adjusted for own shares held, if any. Diluted earnings per share is determined by adjusting the profit or loss attributable to ordinary shareholders and the weighted-average number of ordinary shares outstanding, adjusted for own shares held, if any, for the effects of all dilutive potential ordinary shares.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_843_eifrs-full--DescriptionOfAccountingPolicyForSegmentReportingExplanatory_zhVfzBZFjEkf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_869_zn8IBPKhGh62">SEGMENT REPORTING</span> </b>– Operating segments, and the amounts of each segment item reported in the consolidated financial statements, are identified from the financial information provided regularly to the group’s most senior executive management for the purposes of allocating resources to, and assessing the performance of, the group’s various lines of business and geographical locations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Individually material operating segments are not aggregated for financial reporting purposes unless the segments have similar economic characteristics and are similar in respect of the nature of products and services, the nature of production processes, the type or class of customers, the methods used to distribute the products or provide the services, and the nature of the regulatory environment. Operating segments which are not individually material may be aggregated if they share a majority of these criteria.</span></p> <p id="xdx_852_zClOrKsx5611" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> BASIS OF ACCOUNTING - The consolidated financial statements have been prepared in accordance with the historical cost basis, except as disclosed in the accounting policies below, and in accordance with International Financial Reporting Standards (or “IFRSs”) as issued by the International Accounting Standards Board (the “IASB”).   Historical cost is generally based on the fair value of the consideration given in exchange for goods and services.   <p id="xdx_844_ecustom--DescriptionOfAdoptionOfNewAndRevisedStandardsExplanatory_zrFO3Ga0BGd7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86A_zOldXvop1kZ1">ADOPTION OF NEW AND REVISED STANDARDS</span></b> – The Group has applied the following amendments to IFRSs issued by the IASB to these consolidated financial statements for the current accounting period:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IAS 21, <i>The Effects of Changes in Foreign Exchange Rates </i>- <i>Lack of Exchangeability </i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The group has adopted the amendments to IAS 21 for the first time in the current year. The amendments specify how to assess whether a currency is exchangeable, and how to determine the exchange rate when it is not.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the date of authorization of these consolidated financial statements, the management determined that the adoption of the above amendments to IFRS have not had any material impact on the consolidated financial statements of the Group in the period of their initial adoption.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> NEW AND REVISED IFRS STANDARDS IN ISSUE BUT NOT YET EFFECTIVE – At the date of authorization of these consolidated financial statements, the Group has not adopted the following new and revised IFRSs and amendments to IFRS that have been issued but are not yet effective to them.     ● Amendments to IFRS 9 and IFRS 7, Amendments to the Classification and Measurement of Financial Instruments     ● Annual Improvements to IFRS Accounting Standards – Volume 11, Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards, IFRS 7 Financial Instruments: Disclosures and its accompanying Guidance on implementing IFRS 7, IFRS 9 Financial Instruments, IFRS 10 Consolidated Financial Statements, and IAS 7 Statement of Cash Flows   ● Amendments to IFRS 9 and IFRS 7, Contracts Referencing Nature-dependent Electricity   ● Amendments to IFRS 18, Presentation and Disclosures in Financial Statements   ● Amendments to IFRS 19, Subsidiaries without Public Accountability: Disclosures   The Company do not expect that the adoption of the standards listed above will have a material impact on the consolidated financial statements of the group in future periods.   The preparation of these consolidated financial statements in conformity with IFRS requires management to exercise its judgement in the process of applying the Group’s accounting policies. It also requires the use of certain critical accounting estimates and assumptions. The areas involving a higher degree of judgement or complexity, or areas where estimates and assumptions are significant to the consolidated financial statements are disclosed in Note 3. <p id="xdx_842_ecustom--DescriptionOfAccountingPolicyGoingConcernAndManagementsPlanExplanatory_zIMDF8dhKkS" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_866_z24X4sLbcxHb">GOING CONCERN AND MANAGEMENT’S PLAN</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group incurred a net loss of USD <span id="xdx_90A_eifrs-full--ProfitLoss_iN_di_c20250101__20251231_zyKvnwn0c171" title="Net loss">5,856,216</span> and net operating cash outflows of USD <span id="xdx_906_eifrs-full--CashFlowsFromUsedInOperatingActivities_iN_di_c20250101__20251231_zmJO1dPgj3De" title="Net operating cash outflows">906,867</span> for the year ended December 31, 2025.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group has developed plans to address these conditions and to meet its cash requirements for the 12-month period from the reporting date. These plans include improving liquidity through cost control measures, revenue growth initiatives, obtaining financing from banks, controlling shareholders or investors, and enhancing operational efficiency through cost reduction and process standardization. The Group’s ability to continue as a going concern is dependent upon the successful execution of these plans, particularly obtaining the necessary financing.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These conditions indicate the existence of a material uncertainty that may cast significant doubt on the Group’s ability to continue as a going concern. The consolidated financial statements have been prepared on a going concern basis, which assumes that the Group will be able to realise its assets and discharge its liabilities in the normal course of business.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> -5856216 -906867 <p id="xdx_84C_eifrs-full--DisclosureOfBasisOfConsolidationExplanatory_zULDnTVcUtX5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_861_zpLD9QVdpKP1">BASIS OF CONSOLIDATION</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group consolidates the accounts of its subsidiaries and eliminates all significant intercompany balances and transactions in its consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subsidiary corporations are all entities (including structured entities) over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Subsidiary corporations are fully consolidated from the date on which control is transferred to the Group. They are deconsolidated from the date on that control ceases.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In preparing the consolidated financial statements, transactions, balances, and unrealized gains on transactions between group entities are eliminated. Unrealized losses are also eliminated unless the transaction provides evidence of an impairment indicator of the transferred asset. Accounting policies of subsidiary corporations have been changed where necessary to ensure consistency with the policies adopted by the Group.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Acquisition of entities under an internal reorganization scheme does not result in any change in economic substance. Accordingly, the consolidated financial statements of the Company are a continuation of the acquired entities and is accounted for as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The results of entities are presented as if the internal reorganization occurred from the beginning of the earliest period presented in the consolidated financial statements;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company will consolidate the assets and liabilities of the acquired entities at the pre-combination carrying amounts. No adjustments are made to reflect fair values, or recognize any new assets or liabilities, at the date of the internal reorganization that would otherwise be done under the acquisition method; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No new goodwill is recognized as a result of the internal reorganization. The only goodwill that is recognized is the existing goodwill relating to the combining entities. Any difference between the consideration paid/transferred and the equity acquired is reflected within equity as merger reserve or deficit.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_848_eifrs-full--DescriptionOfAccountingPolicyForFinancialAssetsExplanatory_za01PKGYIdF1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_865_z3fsG7TfC9I7">FINANCIAL ASSETS</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(a)</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Classification and measurement</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group reclassifies debt instruments when and only when its business model for managing those assets changes.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>At subsequent measurement - Debt instrument - </i>Debt instruments mainly comprise of trade and other receivables (excluding prepayments), restricted bank deposits, cash and bank balances.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Debt instruments that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortized cost. A gain or loss on a debt instrument that is subsequently measured at amortized cost and is not part of a hedging relationship is recognized in profit or loss when the asset is derecognized or impaired. Interest income from these financial assets is included in interest income using the effective interest rate method.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(b)</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Impairment</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group recognizes a loss allowance for ECL on financial assets which are subject to impairment assessment under IFRS 9. The amount of ECL is updated at each reporting date to reflect changes in credit risk since initial recognition of the respective financial instrument. The Group always recognizes lifetime ECL for accounts receivables. The ECL on these financial assets are estimated using a provision matrix based on the Group’s historical credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions and an assessment of both the current as well as the forecast direction of conditions at the reporting date, including time value of money where appropriate. For all other financial instruments, the Group measures the loss allowance equal to 12-month ECL, unless when there has a significant increase in credit risk since initial recognition, the Group recognizes lifetime ECL. The assessment of whether lifetime ECL should be recognized is based on significant increase in the likelihood or risk of a default occurring since initial recognition.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Significant increase in credit risk</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In assessing whether the credit risk has increased significantly since initial recognition, the Group compares the risk of a default occurring on the financial instrument as at the reporting date with the risk of a default occurring on the financial instrument as at the date of initial recognition. In making this assessment, the Group considers both quantitative and qualitative information that is reasonable and supportable, including historical experience and forward-looking information that is available without undue cost or effort. Forward-looking information considered includes the future prospects of the industries in which the Group’s debtors operate, obtained from economic expert reports, financial analysts, governmental bodies, relevant think-tanks and other similar organizations, as well as consideration of various external sources of actual and forecast economic information that relate to the Group’s operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In particular, the following information is taken into account when assessing whether credit risk has increased significantly:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">an actual or expected significant deterioration in the financial instrument’s external (if available) or internal credit rating;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">significant deterioration in external market indicators of credit risk, e.g. a significant increase in the credit spread, the credit default swap prices for the debtor;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">existing or forecast adverse changes in business, financial or economic conditions that are expected to cause a significant decrease in the debtor’s ability to meet its debt obligations;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">an actual or expected significant deterioration in the operating results of the debtor;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">significant increases in credit risk on other financial instruments of the same debtor;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">an actual or expected significant adverse change in the regulatory, economic, or technological environment of the debtor that results in a significant decrease in the debtor’s ability to meet its debt obligations.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Irrespective of the outcome of the above assessment, the Group presumes that the credit risk has increased significantly since initial recognition when contractual payments are more than 60 days past due, unless the Group has reasonable and supportable information that demonstrates otherwise.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(c)</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Recognition and derecognition</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Regular way purchases and sales of financial assets are recognized on trade date – the date on which the Group commits to purchase or sell the asset.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets are derecognized when the rights to receive cash flows from the financial assets have expired or have been transferred and the Group has transferred substantially all risks and rewards of ownership.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On disposal of a debt instrument, the difference between the carrying amount and the sale proceeds is recognized in profit or loss.</span></p> <p id="xdx_847_eifrs-full--DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory_zEufJGJNqJbe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86B_z60tassL7vt9">Financial liabilities and equity instruments</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Classification as debt or equity</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Debt and equity instruments issued by a Group entity are classified as either financial liabilities or as equity in accordance with substance of the contractual arrangements and the definitions of a financial liability and an equity instrument.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Equity instruments</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An equity instrument is any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. Equity instruments issued by a Group are recognized at the proceeds received, net of direct issue costs.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Financial liabilities</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Except for derivative financial instruments which are stated at fair value through profit or loss, all other financial liabilities are subsequently measured at amortized cost using the effective interest method.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Convertible bonds</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Convertible bonds that can be converted to equity share capital at the option of the holder, where the number of shares that would be issued on conversion and the value of the consideration that would be received at that time do not vary, are accounted for as compound financial instruments which contain a liability component, a derivative component, and an equity component. Convertible bonds issued by the Group that contain both financial liability and equity components are classified separately into respective liability, derivative and equity components on initial recognition. On initial recognition, the fair value of the liability component is determined using the prevailing market interest rate for similar non-convertible debts. The difference between the proceeds of the issue of the convertible bonds and the fair value assigned to the liability component, representing the call option for conversion of the convertible bonds into equity, is included in equity as convertible bonds reserve. The liability component is subsequently carried at amortized cost using the effective interest method. The equity component will remain in equity until conversion or redemption of the bond. When the convertible bond is converted, the equity component of convertible bond and the carrying value of the liability component at the time of conversion are transferred to share capital and share premium as consideration for the shares issued. If the bond is redeemed, the convertible bonds reserve is released directly to retained profits.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The effective interest method is a method of calculating the amortized cost of a financial liability and of allocating interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments (including all fees and points paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the financial liability, or (where appropriate) a shorter period, to the amortized cost of a financial liability.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Derecognition of financial liabilities</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group derecognizes financial liabilities when, and only when, the Group’s obligations are discharged, cancelled or expired. The difference between the carrying amount of the financial liability derecognized and the consideration paid and payable, including any non-cash assets transferred or liabilities assumed, is recognized in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Offsetting financial instruments</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial assets and liabilities are offset, and the net amount reported in the balance sheet when there is a legally enforceable right to offset and there is an intention to settle on a net basis or realize the asset and settle the liability simultaneously.</span></p> <p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory_zGMfFrodSQG7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86F_z2LMCc99mcg3">SHARE-BASED PAYMENTS</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Equity-settled share-based payment transactions</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Share options granted to employees</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equity-settled share-based payments to employees and others providing similar services are measured at the fair value of the equity instruments at the grant date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The fair value of the equity-settled share-based payments determined at the grant date without taking into consideration all non- market vesting conditions is expensed on a straight-line basis over the vesting period, based on the Group’s estimate of equity instruments that will eventually vest, with a corresponding increase in equity (share-based payments reserve). At the end of each reporting period, the Group revises its estimate of the number of equity instruments expected to vest based on assessment of all relevant non-market vesting conditions. The impact of the revision of the original estimates, if any, is recognized in profit or loss such that the cumulative expense reflects the revised estimate, with a corresponding adjustment to the share-based payments reserve. For shares/share options that vest immediately at the date of grant, the fair value of the shares/share options granted is expensed immediately to profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When share options are exercised, the amount previously recognized in share-based payments reserve will be transferred to share capital and share premium. When the share options are forfeited after the vesting date or are still not exercised at the expiry date, the amount previously recognized in share-based payments reserve will continue to be held in share-based payments reserve/will be transferred to retained earnings.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> When shares granted are vested, the amount previously recognized in share-based payments reserve will be transferred to share capital and share premium.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_zM3QXnDgNdVf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_865_zddzWpZQqDaf">PROPERTY, PLANT AND EQUIPMENT</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(a)</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Measurement</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(i)</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Property, plant and equipment</i></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Property<i>, plant </i>and equipment are initially recognized at cost and subsequently carried at cost less accumulated depreciation and accumulated impairment losses.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(ii)</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Components of costs</i></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The cost of an item of property, plant and equipment initially recognized includes its purchase price and any cost that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(b)</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Depreciation </i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89C_ecustom--DisclosureOfDetailedInformationOfEstimatedUsefulLifeExplanatory_zf4RC6Sw6Lbg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation on other items of property, plant and equipment is calculated using the straight-line method to allocate their depreciable amounts over their estimated useful lives as followed;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BB_zckmYmLVvpqd" style="display: none">SCHEDULE OF ESTIMATED USEFUL LIVES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 50%; border-collapse: collapse; margin-left: 1in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 49%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Properties</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 49%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertiesMember_zneUyr8nrRE7" title="Estimated useful lives">20</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Machineries</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zezuPWODE0U2" title="Estimated useful lives">10</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Motor vehicles</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MotorVehiclesMember_zd4QNIockIuc" title="Estimated useful lives">5</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Furniture and fittings</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_z6nlTUgRaJK8" title="Estimated useful lives">4</span> – <span id="xdx_908_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zOdi7vZ94H9h" title="Estimated useful lives">5</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office equipment</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zb6WzUhVPIh9" title="Estimated useful lives">4</span> – <span id="xdx_90E_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zbh7xNEO2Qtd" title="Estimated useful lives">5</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leasehold Improvements</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zlu1vfAPuFxc" title="Estimated useful lives">5</span> years</span></td></tr> </table> <p id="xdx_8AB_z2p4yl6s6V8a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_eifrs-full--DepreciationExpense_do_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--ConstructionInProgressMember_z3FjU38338A" title="Depreciation"><span id="xdx_907_eifrs-full--DepreciationExpense_do_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z4tA5b8B80za" title="Depreciation">No</span></span> depreciation is charged on freehold lands and construction in progress.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The residual values estimated useful lives and depreciation method of property, plant and equipment are reviewed, and adjusted as appropriate, at each balance sheet date. The effects of any revision are recognized in profit or loss when the changes arise.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Capitalization of these costs ceases and the construction in progress is transferred to property, plant and equipment when all of the activities necessary to prepare the assets for their intended use are substantially complete. <span id="xdx_907_eifrs-full--DepreciationExpense_do_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zvSEpKk2nwT8" title="Depreciation">No</span> depreciation is provided in respect of construction in progress.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(c)</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Subsequent expenditure</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subsequent expenditure relating to property and equipment that has already been recognized is added to the carrying amount of the asset only when it is probable that future economic benefits associated with the item will flow to the entity and the cost of the item can be measured reliably. All other repair and maintenance expenses are recognized in profit or loss when incurred.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(d)</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Disposal</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On disposal of an item of property and equipment, the difference between the disposal proceeds and its carrying amount is recognized in profit or loss within “Other losses - net”.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89C_ecustom--DisclosureOfDetailedInformationOfEstimatedUsefulLifeExplanatory_zf4RC6Sw6Lbg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Depreciation on other items of property, plant and equipment is calculated using the straight-line method to allocate their depreciable amounts over their estimated useful lives as followed;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BB_zckmYmLVvpqd" style="display: none">SCHEDULE OF ESTIMATED USEFUL LIVES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 50%; border-collapse: collapse; margin-left: 1in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 49%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Properties</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 49%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertiesMember_zneUyr8nrRE7" title="Estimated useful lives">20</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Machineries</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember_zezuPWODE0U2" title="Estimated useful lives">10</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Motor vehicles</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MotorVehiclesMember_zd4QNIockIuc" title="Estimated useful lives">5</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Furniture and fittings</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_z6nlTUgRaJK8" title="Estimated useful lives">4</span> – <span id="xdx_908_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zOdi7vZ94H9h" title="Estimated useful lives">5</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office equipment</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zb6WzUhVPIh9" title="Estimated useful lives">4</span> – <span id="xdx_90E_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zbh7xNEO2Qtd" title="Estimated useful lives">5</span> years</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leasehold Improvements</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20250101__20251231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember_zlu1vfAPuFxc" title="Estimated useful lives">5</span> years</span></td></tr> </table> P20Y P10Y P5Y P4Y P5Y P4Y P5Y P5Y 0 0 0 <p id="xdx_842_eifrs-full--DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory_z7PDnTNDLXAi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_865_zn5oedq9A8s7">INTANGIBLE ASSETS</span> - </b>Timber concessions and cutting rights with finite useful lives, which give the Group rights to harvest trees in the allocated concession forests in designated areas in Peru.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Intangible assets acquired in a business combination are recognized separately from goodwill and are initially recognized at their fair value at the acquisition date (which is regarded as their cost). Subsequent to initial recognition, intangible assets acquired in a business combination with finite useful lives are carried at costs less accumulated amortization and any accumulated impairment losses. Timber concessions and cutting rights are amortized on a straight-line basis, over the terms of license of respective timber concessions and cutting rights.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other intangible assets are initially recognized at cost less accumulated amortization and accumulated impairment losses.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An intangible asset is derecognized on disposal, or when no future economic benefits are expected from use or disposal. Gains and losses from de-recognition of an intangible asset, measured as the difference between the net disposal proceeds and the carrying amount of the assets, are recognized in profit or loss when the asset is derecognized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_843_eifrs-full--DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory_zSPqA7BVLckf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_861_zpFzi7OjSDga">IMPAIRMENT OF NON-FINANCIAL ASSETS</span> - </b>Intangible assets and property, plant and equipment are tested for impairment whenever there is any objective evidence or indication that these assets may be impaired.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the purpose of impairment testing, the recoverable amount (i.e., the higher of the fair value less cost to sell and the value-in-use) is determined on an individual asset basis unless the asset does not generate cash inflows that are largely independent of those from other assets. If this is the case, the recoverable amount is determined for the Cash Generating units (“CGU”) to which the asset belongs.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If the recoverable amount of the asset (or CGU) is estimated to be less than its carrying amount, the carrying amount of the asset (or CGU) is reduced to its recoverable amount. The difference between the carrying amount and recoverable amount is recognized as an impairment loss in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An impairment loss for an asset is reversed if, and only if, there has been a change in the estimates used to determine the asset’s recoverable amount since the last impairment loss was recognized. The carrying amount of this asset is increased to its revised recoverable amount, provided that this amount does not exceed the carrying amount that would have been determined (net of any accumulated amortization or depreciation) had no impairment loss been recognized for the asset in prior years.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A reversal of impairment loss for an asset other than goodwill is recognized in profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84D_eifrs-full--DescriptionOfAccountingPolicyForMeasuringInventories_zunkGdnL7kN8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_868_zktIEebsxvs4">INVENTORIES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventories of manufactured products, logs, timbers, and other raw materials are valued at the lower of weighted average cost and net realizable value. Processing materials and supplies are valued at the lower of weighted average cost and replacement cost.</span></p> <p id="xdx_840_ecustom--DescriptionOfAccountingPolicyNonCurrentAssetsHeldForSaleAndDiscontinuedOperationExplanatory_zcaOd1DfKxsh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NON-CURRENT ASSETS HELD FOR SALE AND DISCONTINUED OPERATION</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventories of non-current assets classified as held for sale are measured at the lower of carrying amount and fair value less costs to sell.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-current assets are classified as held for sale if their carrying amount will be recovered through a sale transaction rather than through continuing use. This condition is regarded as met only when the sale is highly probable and the asset is available for immediate sale in its present condition. Management must be committed to the sale which should be expected to qualify for recognition as a completed sale within one year from the date of classification.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An impairment loss is recognised for any initial or subsequent write-down of the asset to fair value less costs to sell. A gain is recognised for any subsequent increases in fair value less costs to sell of an asset, but not in excess of any cumulative impairment loss previously recognised. A gain or loss not previously recognised by the date of the sale of the non-current asset is recognised at the date of derecognition.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A discontinued operation is a component of the entity that has been disposed of or is classified as held for sale and that represents a separate major line of business or geographical area of operations, is part of a single co-ordinated plan to dispose of such a line of business or area of operations, or is a subsidiary acquired exclusively with a view to resale. The results of discontinued operations are presented separately in the statement of profit or loss.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84F_eifrs-full--DescriptionOfAccountingPolicyForLeasesExplanatory_zbKmtPEaEmhi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_869_zivAccNzAIFe">LEASES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>When the Group is the lessee</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the inception of the contract, the Group assesses if the contract contains a lease. A contract contains a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Reassessment is only required when the terms and conditions of the contract are changed.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Right-of-use assets</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group recognizes a right-of-use asset and lease liability at the date which the underlying asset is available for use. Right-of-use assets are measured at cost which comprises the initial measurement of lease liabilities adjusted for any lease payments made at or before the commencement date and lease incentive received. Any initial direct costs that would not have been incurred if the lease had not been obtained are added to the carrying amount of the right- of-use assets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date to the earlier of the end of the useful life of the right-of-use asset or the end of the lease term.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease liabilities</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The initial measurement of a lease liability is measured at the present value of the lease payments discounted using the implicit rate in the lease if the rate can be readily determined. If that rate cannot be readily determined, the Group shall use its incremental borrowing rate.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease payments include the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fixed payment (including in-substance fixed payments), less any lease incentives receivables;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Variable lease payment that are based on an index or rate, initially measured using the index or rate as at the commencement date;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amount expected to be payable under residual value guarantees;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The exercise price of a purchase option if is reasonably certain to exercise the option; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Payment of penalties for terminating the lease, if the lease term reflects the Group exercising that option.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For contracts that contain both lease and non-lease components, the Group allocates the consideration to each lease component on the basis of the relative stand-alone price of the lease and non-lease component. The Group has elected to not separate lease and non-lease component for property leases and account these as one single lease component.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <br/></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease liability is measured at amortized cost using the effective interest method. Lease liability shall be remeasured when:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There is a change in future lease payments arising from changes in an index or rate;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There is a change in the Group’s assessment of whether it will exercise an extension option; or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There is modification in the scope or the consideration of the lease that was not part of the original term.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease liability is remeasured with a corresponding adjustment to the right-of-use assets, or is recorded in profit or loss if the carrying amount of the right-of-use asset has been reduced to zero.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Short-term and low-value leases</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group has elected to not recognized right-of-use assets and lease liabilities for short-term leases that have lease terms of 12 months or less and leases of low value leases. Lease payments relating to these leases are expensed to profit or loss on a straight-line basis over the lease term.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Variable lease payments</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Variable lease payments that are not based on an index or a rate are not included as part of the measurement and initial recognition of the lease liability. The Group shall recognize those lease payments in profit or loss in the periods that triggered those lease payments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_849_eifrs-full--DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory_z202HpKtnSq9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_863_zjv3xgD1qXr7">EMPLOYEE BENEFITS </span>- </b>Employee benefits are recognized as an expense unless the cost qualifies to be capitalized as an asset.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(a)</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Defined contribution plans</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Defined contribution plans are post-employment benefit plans under which the Group pays fixed contributions into separate entities such as the Central Provident Fund on a mandatory, contractual or voluntary basis. The Group has no further payment obligations once the contributions have been paid.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(b)</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Employee leave entitlement</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Employee entitlements to annual leave are recognized when they accrue to employees. A provision is made for the estimated liability for annual leave as a result of services rendered by employees up to the balance sheet date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_846_eifrs-full--DescriptionOfAccountingPolicyForProvisionsExplanatory_zSS7k4ViuQZ2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_861_z9OarGEuUfmd">PROVISIONS </span>- </b>Provisions are recognized when the Group has a present obligation (legal or constructive) as a result of a past event, it is probable that the Group will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, the receivable is recognized as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyForRecognitionOfRevenue_zKUgko5nfEA5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86B_zeRsiqgdFjl2">REVENUE RECOGNITION</span> - </b>Revenue is recognized to depict the transfer of promised services to clients at an amount that reflects the consideration to which an entity expects to be entitled in exchange for those services. Specifically, the Company uses a five-step approach to recognize revenue:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step 1: Identify the contract(s) with a client</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step 2: Identify the performance obligations in the contract</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step 3: Determine the transaction price</span></td></tr> </table> <p style="margin: 0"> </p> <p style="margin: 0"></p> <p style="margin: 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step 4: Allocate the transaction price to the performance obligations in the contract</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Step 5: Recognize revenue when (or as) the Company satisfies a performance obligation</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company recognizes revenue when (or as) a performance obligation is satisfied, i.e., when “control” of the services underlying the particular performance obligations is transferred to clients.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A performance obligation represents a service (or a bundle of services) that is distinct or a series of distinct services that are substantially the same.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Control is transferred overtime and revenue is recognized overtime by reference to the progress towards complete satisfaction of the relevant performance obligation if one of the following criteria is met:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the client simultaneously receives and consumes the benefits provided by the Company’s performance as the Company performs;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the Company’s performance creates or enhances an asset that the client controls as the asset is created or enhanced; or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the Company’s performance does not create an asset with an alternative use to the Company and the Company has an enforceable right to payment for performance completed to date.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Otherwise, revenue is recognized at a point in time when the customer obtains control of the distinct service.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Advance payments received from clients are recognized as contract liabilities as the Group has not yet satisfied its performance obligation. Contract liabilities are recognized as revenue when the Group satisfied its performance obligation. The Group may receive payment for service prior to, or after it satisfies the performance obligation under a service agreement.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Income from sales of logs and manufactured wood products</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue from logs and wood products is recognized at a point in time when the goods are delivered and transferred to customers, being at the point that the customer obtains the control of the goods (for export sales, it would be under the shipping terms of either Freight On Board (“FOB”) or Cost, insurance, and freight (“CIF”); for local sales, it would be recognized upon delivery is made to customer’s designated receiving location) and the Group has presented right of payment and collection of the consideration is probable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group receives certain portion of the contract value as deposits from customers or receipts in advance from customers when they sign the sale and purchase agreement.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deposits received on logs and wood products prior to the date of revenue recognition are recorded as contract liabilities under current liabilities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The management of the Group considers that there are no sales return and warranty policies for our international business.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForGovernmentGrants_zH9vPAufuKp1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86A_zK6ieP6cQgkk">GOVERNMENT GRANTS AND SUBSIDIES</span></b> - Grants from the government are recognized as a receivable at their fair value when there is reasonable assurance that the grant will be received and the Group will comply with all the attached conditions.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Government grants receivable are recognized as income over the periods necessary to match them with the related costs which they are intended to compensate, on a systematic basis. Government grants relating to expenses are shown separately as other income.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Grants related to assets are presented as deferred income under trade and other payables.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_846_eifrs-full--DescriptionOfAccountingPolicyForIssuedCapitalExplanatory_zO8FqhLtWzUl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_860_zfqnbGeEfpDe">SHARE CAPITAL</span> - </b>Ordinary shares are classified as equity. Incremental costs directly attributable to the issuance of new ordinary shares are deducted against the capital reserves account.</span></p> <p id="xdx_84E_eifrs-full--DescriptionOfAccountingPolicyForIncomeTaxExplanatory_zgZIQaNgi5Vl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_867_zAlGvAn0J3lg">INCOME TAX</span></b> - Current income tax for current and prior periods is recognized at the amount expected to be paid to or recovered from the tax authorities, using the tax rates and tax laws that have been enacted or substantively enacted by the balance sheet date. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation and considers whether it is probable that a tax authority will accept an uncertain tax treatment. The Group measures its tax balances either based on the most likely amount or the expected value, depending on which method provides a better prediction of the resolution of the uncertainty.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred income tax is recognized for all temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated financial statements except when the deferred income tax arises from the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and affects neither accounting nor taxable profit or loss at the time of the transaction.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A deferred income tax liability is recognized on temporary differences arising on investments in subsidiaries, associates and joint ventures, except where the Group is able to control the timing of the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A deferred income tax asset is recognized to the extent that it is probable that future taxable profit will be available against which the deductible temporary differences and tax losses can be utilized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Deferred income tax is measured:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">at the tax rates that are expected to apply when the related deferred income tax asset is realized or the deferred income tax liability is settled, based on tax rates and tax laws that have been enacted or substantively enacted by the balance sheet date; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">based on the tax consequence that will follow from the manner in which the Group expects, at the balance sheet date, to recover or settle the carrying amounts of its assets and liabilities except for investment properties. Investment property measured at fair value is presumed to be recovered entirely through sale.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current and deferred income taxes are recognized as income or expense in profit or loss, except to the extent that the tax arises from a business combination or a transaction which is recognized directly in equity. Deferred tax arising from a business combination is adjusted against goodwill on acquisition.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group accounts for investment tax credits (for example, productivity and innovation credit) similar to accounting for other tax credits where a deferred tax asset is recognized for unused tax credits to the extent that it is probable that future taxable profit will be available against which the unused tax credits can be utilized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_zd9dMIKzzlt4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86C_z3H9WQEO2jB7">FOREIGN CURRENCY TRANSACTIONS</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(a)</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Functional and presentation currency</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Items included in the financial statements of each entity in the Group are measured using the currency of the primary economic environment in which the entity operates (“functional currency”). The financial statements are presented in US Dollar (“USD”), Hong Kong Dollar (“HKD”), China Yuan (“CNY”), Euro (“EUR”), Peruvian Sol (“PEN”) which is the functional currency of the Group and the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The value of foreign currencies including, may fluctuate against the USD. Any significant variations of the aforementioned currencies relative to the USD may materially affect the Company’s financial condition in terms of reporting in USD. The following table outlines the currency exchange rates that were used in preparing the accompanying consolidated financial statements:</span></p> <p id="xdx_896_eifrs-full--DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory_zzuo4lhR5Tqk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B8_zjyOvwWiD7J2" style="display: none">SCHEDULE OF CURRENCY EXCHANGE RATE</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 1in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">HKD to USD Year End</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--HKDToUSDMember_zRL0cWNTinEi" style="width: 12%; text-align: right" title="Year End">0.129</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20241231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--HKDToUSDMember_zx9wlaDs4oc6" style="width: 12%; text-align: right" title="Year End">0.129</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20231231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--HKDToUSDMember_zzIIA7NnmXNa" style="width: 12%; text-align: right" title="Year End">0.128</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">HKD to USD Average Rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--AverageForeignExchangeRate_uPure_c20250101__20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--HKDToUSDMember_zt5fKmlE1m5d" style="text-align: right" title="Average Rate">0.129</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--AverageForeignExchangeRate_uPure_c20240101__20241231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--HKDToUSDMember_zdgdfUsGvJUe" style="text-align: right" title="Average Rate">0.129</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--AverageForeignExchangeRate_uPure_c20230101__20231231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--HKDToUSDMember_z230UXxbJSV" style="text-align: right" title="Average Rate">0.128</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">CNY to USD Year End</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--CNYToUSDMember_z2PKhXxFDB12" style="text-align: right" title="Year End">0.142</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20241231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--CNYToUSDMember_z2sMofNJh4K2" style="text-align: right" title="Year End">0.139</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20231231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--CNYToUSDMember_zHRxCan510ck" style="text-align: right" title="Year End">0.141</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">CNY to USD Average Rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--AverageForeignExchangeRate_uPure_c20250101__20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--CNYToUSDMember_za2s5buT2FD1" style="text-align: right" title="Average Rate">0.141</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--AverageForeignExchangeRate_uPure_c20240101__20241231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--CNYToUSDMember_zdM4TohvZq8c" style="text-align: right" title="Average Rate">0.139</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--AverageForeignExchangeRate_uPure_c20230101__20231231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--CNYToUSDMember_zdQ4k6ieLP9c" style="text-align: right" title="Average Rate">0.141</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">EUR to USD Year End</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--EURToUSDMember_zPF2Mjpm0TJ5" style="text-align: right" title="Year End">1.172</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20241231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--EURToUSDMember_zAiZwocl8HQa" style="text-align: right" title="Year End">1.047</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20231231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--EURToUSDMember_zS9LsgiYj7Q4" style="text-align: right" title="Year End">1.110</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">EUR to USD Average Rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--AverageForeignExchangeRate_uPure_c20250101__20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--EURToUSDMember_zvIB7ZqKxssg" style="text-align: right" title="Average Rate">1.160</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--AverageForeignExchangeRate_uPure_c20240101__20241231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--EURToUSDMember_zB7t6aZ5h5Kd" style="text-align: right" title="Average Rate">1.059</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--AverageForeignExchangeRate_uPure_c20230101__20231231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--EURToUSDMember_zprfFVq0Yyal" style="text-align: right" title="Average Rate">1.099</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">PEN to USD Year End</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--PENToUSDMember_zMb2rtDy7lf2" style="text-align: right" title="Year End">0.297</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20241231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--PENToUSDMember_zyTsXI7sHW8e" style="text-align: right" title="Year End">0.266</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20231231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--PENToUSDMember_zbEO16tAepB7" style="text-align: right" title="Year End">0.270</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">PEN to USD Average Rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--AverageForeignExchangeRate_uPure_c20250101__20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--PENToUSDMember_zNkLXP0iukDa" style="text-align: right" title="Average Rate">0.281</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--AverageForeignExchangeRate_uPure_c20240101__20241231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--PENToUSDMember_zwVceUkIETZf" style="text-align: right" title="Average Rate">0.266</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--AverageForeignExchangeRate_uPure_c20230101__20231231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--PENToUSDMember_zGnywwbr3cki" style="text-align: right" title="Average Rate">0.268</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A5_zyzhCUKWTI47" style="margin-top: 0; margin-bottom: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(b)</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Transactions and balances</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Transactions in a currency other than the functional currency (“foreign currency”) are translated into the functional currency using the exchange rates at the dates of the transactions. Currency exchange differences resulting from the settlement of such transactions and from the translation of monetary assets and liabilities denominated in foreign currencies at the closing rates at the balance sheet date are recognized in profit or loss. Monetary items include primarily financial assets (other than equity investments), contract assets and financial liabilities. However, in the consolidated financial statements, currency translation differences arising from borrowings in foreign currencies and net investment in foreign operations, are recognized in other comprehensive income and accumulated in the currency translation reserve.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">When a foreign operation is disposed of or any loan forming part of the net investment of the foreign operation is repaid, a proportionate share of the accumulated currency translation differences is reclassified to profit or loss, as part of the gain or loss on disposal.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-monetary items measured at fair values in foreign currencies are translated using the exchange rates at the date when the fair values are determined.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(c)</i></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Translation of Group entities’ financial statements</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The results and financial position of all the Group entities (none of which has the currency of a hyperinflationary economy) that have a functional currency different from the presentation currency are translated into the presentation currency as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">assets and liabilities are translated at the closing exchange rates at the reporting date;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">income and expenses are translated at average exchange rates (unless the average is not a reasonable approximation of the cumulative effect of the rates prevailing on the transaction dates, in which case income and expenses are translated using the exchange rates at the dates of the transactions); and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">all resulting currency translation differences are recognized in other comprehensive income and accumulated in the currency translation reserve. These currency translation differences are reclassified to profit or loss on disposal or partial disposal with loss of control of the foreign operation.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Goodwill and fair value adjustments arising on the acquisition of foreign operations are treated as assets and liabilities of the foreign operations and translated at the closing rates at the reporting date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_896_eifrs-full--DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory_zzuo4lhR5Tqk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B8_zjyOvwWiD7J2" style="display: none">SCHEDULE OF CURRENCY EXCHANGE RATE</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%; margin-left: 1in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">HKD to USD Year End</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--HKDToUSDMember_zRL0cWNTinEi" style="width: 12%; text-align: right" title="Year End">0.129</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20241231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--HKDToUSDMember_zx9wlaDs4oc6" style="width: 12%; text-align: right" title="Year End">0.129</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20231231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--HKDToUSDMember_zzIIA7NnmXNa" style="width: 12%; text-align: right" title="Year End">0.128</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">HKD to USD Average Rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--AverageForeignExchangeRate_uPure_c20250101__20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--HKDToUSDMember_zt5fKmlE1m5d" style="text-align: right" title="Average Rate">0.129</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--AverageForeignExchangeRate_uPure_c20240101__20241231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--HKDToUSDMember_zdgdfUsGvJUe" style="text-align: right" title="Average Rate">0.129</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--AverageForeignExchangeRate_uPure_c20230101__20231231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--HKDToUSDMember_z230UXxbJSV" style="text-align: right" title="Average Rate">0.128</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">CNY to USD Year End</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--CNYToUSDMember_z2PKhXxFDB12" style="text-align: right" title="Year End">0.142</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20241231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--CNYToUSDMember_z2sMofNJh4K2" style="text-align: right" title="Year End">0.139</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20231231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--CNYToUSDMember_zHRxCan510ck" style="text-align: right" title="Year End">0.141</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">CNY to USD Average Rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--AverageForeignExchangeRate_uPure_c20250101__20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--CNYToUSDMember_za2s5buT2FD1" style="text-align: right" title="Average Rate">0.141</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--AverageForeignExchangeRate_uPure_c20240101__20241231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--CNYToUSDMember_zdM4TohvZq8c" style="text-align: right" title="Average Rate">0.139</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--AverageForeignExchangeRate_uPure_c20230101__20231231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--CNYToUSDMember_zdQ4k6ieLP9c" style="text-align: right" title="Average Rate">0.141</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">EUR to USD Year End</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--EURToUSDMember_zPF2Mjpm0TJ5" style="text-align: right" title="Year End">1.172</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20241231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--EURToUSDMember_zAiZwocl8HQa" style="text-align: right" title="Year End">1.047</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20231231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--EURToUSDMember_zS9LsgiYj7Q4" style="text-align: right" title="Year End">1.110</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">EUR to USD Average Rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--AverageForeignExchangeRate_uPure_c20250101__20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--EURToUSDMember_zvIB7ZqKxssg" style="text-align: right" title="Average Rate">1.160</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--AverageForeignExchangeRate_uPure_c20240101__20241231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--EURToUSDMember_zB7t6aZ5h5Kd" style="text-align: right" title="Average Rate">1.059</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--AverageForeignExchangeRate_uPure_c20230101__20231231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--EURToUSDMember_zprfFVq0Yyal" style="text-align: right" title="Average Rate">1.099</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">PEN to USD Year End</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--PENToUSDMember_zMb2rtDy7lf2" style="text-align: right" title="Year End">0.297</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20241231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--PENToUSDMember_zyTsXI7sHW8e" style="text-align: right" title="Year End">0.266</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--ClosingForeignExchangeRate_iI_uPure_c20231231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--PENToUSDMember_zbEO16tAepB7" style="text-align: right" title="Year End">0.270</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">PEN to USD Average Rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--AverageForeignExchangeRate_uPure_c20250101__20251231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--PENToUSDMember_zNkLXP0iukDa" style="text-align: right" title="Average Rate">0.281</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--AverageForeignExchangeRate_uPure_c20240101__20241231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--PENToUSDMember_zwVceUkIETZf" style="text-align: right" title="Average Rate">0.266</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--AverageForeignExchangeRate_uPure_c20230101__20231231__ifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--PENToUSDMember_zGnywwbr3cki" style="text-align: right" title="Average Rate">0.268</td><td style="text-align: left"> </td></tr> </table> 0.129 0.129 0.128 0.129 0.129 0.128 0.142 0.139 0.141 0.141 0.139 0.141 1.172 1.047 1.110 1.160 1.059 1.099 0.297 0.266 0.270 0.281 0.266 0.268 <p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory_z2Gtdqh3Mvm2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86F_ziW8oqpaG3pc">RELATED PARTIES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A person, or a close member of that person’s family, is related to the group if that person:</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">has control or joint control over the group; </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">has significant influence over the group; or</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">is a member of the key management personnel of the group or the group’s parent. </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 31.3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An entity is related to the group if any of the following conditions applies:</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The entity and the group are members of the same group (which means that each parent, subsidiary and fellow subsidiary is related to the others).</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">One entity is an associate or joint venture of the other entity (or an associate or joint venture of a member of a group of which the other entity is a member). </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Both entities are joint ventures of the same third party. </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">One entity is a joint venture of a third entity and the other entity is an associate of the third entity. </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(v)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The entity is a post-employment benefit plan for the benefit of of either the group or an entity related to the group. </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(vi)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The entity is controlled or jointly controlled by a person identified in (a).</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(vii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A person identified in (a)(i) has significant influence over the entity or is a member of the key management personnel of the entity (or of a parent of the entity). </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(viii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The entity, or any member of a group of which it is a part, provides key management personnel services to the group or to the group’s parent. Close members of the family of a person are those family members who may be expected to influence, or be influenced by, that person in their dealings with the entity. </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_842_eifrs-full--DescriptionOfAccountingPolicyForEarningsPerShareExplanatory_zi0j3byTuhej" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86E_zSxDXsF8I6e2">EARNINGS PER SHARE</span></b> - The Group presents basic and diluted earnings per share data for its ordinary shares. Basic earnings per share is calculated by dividing the profit or loss attributable to ordinary shareholders of the Company by the weighted-average number of ordinary shares outstanding during the year, adjusted for own shares held, if any. Diluted earnings per share is determined by adjusting the profit or loss attributable to ordinary shareholders and the weighted-average number of ordinary shares outstanding, adjusted for own shares held, if any, for the effects of all dilutive potential ordinary shares.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_843_eifrs-full--DescriptionOfAccountingPolicyForSegmentReportingExplanatory_zhVfzBZFjEkf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_869_zn8IBPKhGh62">SEGMENT REPORTING</span> </b>– Operating segments, and the amounts of each segment item reported in the consolidated financial statements, are identified from the financial information provided regularly to the group’s most senior executive management for the purposes of allocating resources to, and assessing the performance of, the group’s various lines of business and geographical locations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Individually material operating segments are not aggregated for financial reporting purposes unless the segments have similar economic characteristics and are similar in respect of the nature of products and services, the nature of production processes, the type or class of customers, the methods used to distribute the products or provide the services, and the nature of the regulatory environment. Operating segments which are not individually material may be aggregated if they share a majority of these criteria.</span></p> <p id="xdx_80D_eifrs-full--DisclosureOfAccountingJudgementsAndEstimatesExplanatory_zG5d9TVaz2e9" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>3</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82E_zI3s5i2C5AKk">CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In the application of the Group’s accounting policies, which are described in Note 2 to the consolidated financial statements, management is required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Critical judgements in applying the Group’s accounting policies</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There are no critical judgements, apart from those involving estimation (see below) that the management has made in the process of applying the Group’s accounting policy and that has the most significant effect on the amounts recognized in the consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Key sources of estimation uncertainty</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The key assumptions concerning the future and other key sources of estimation uncertainty at the end of the reporting period, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are disclosed below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Impairment of property, plant and equipment (Note 4) and intangible assets (Note 6)</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Determining an appropriate amount of an impairment requires an estimation of recoverable amounts of relevant property, plant and equipment and intangible assets or the respective cash-generating units (“CGU”) to which the property, plant and equipment and intangible assets belong, which is the higher of value in use and fair value less cost of disposal. If there is any indication that an asset may be impaired, the recoverable amount shall be estimated for individual asset. If it is not possible to estimate the recoverable amount of the individual asset, the Group shall determine the recoverable amount of the CGU to which the asset belongs. The value in use calculation requires the Group to estimate the future cash flows expected to arise from the relevant assets or the CGU and a suitable discount rate in order to calculate the present value. The discount rate represents rate that reflects current market assessments of time value of money and the risks specific to the asset or the CGU for which the future cash flow estimates have not been adjusted. Where the actual future cash flows are less than expected or there is a downward revision of future estimated cash flows due to unfavourable changes in facts and circumstances, an additional impairment loss may arise.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Write-down of inventories (Note 7)</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company performs regular reviews of the carrying amounts of inventories with reference to aged inventories analysis, projections of expected future saleability of goods and, management experience and judgement. Based on this review, a write-down of inventories will be made when the estimated net realizable value of inventories decline below their carrying amounts. Due to changes in market environment, actual saleability of goods may be different from estimation and the consolidated statement of profit or loss in future accounting periods could be affected by differences in their estimation.</span></p> <p id="xdx_801_eifrs-full--DisclosureOfPropertyPlantAndEquipmentExplanatory_zdCyZUY1dUme" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>4</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_824_zriePyONNxM8">PROPERTY, PLANT AND EQUIPMENT, NET</span></b></span></td></tr> </table> <p id="xdx_895_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_zGcNAVfaHat9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B4_zUtF0zPiATwc" style="display: none">SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B3_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--FreeholdLandMember_zzUilyZNJ29a" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Freehold land</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BB_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--PropertiesMember_z4SEvWJkp80f" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Properties</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BE_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--LeaseholdImprovementMember_z1Fyn5Ukbq2d" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Leasehold Improvements</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B2_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--ConstructionInProgressMember_zoe7buVGNkH" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Construction in progress</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B1_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--MachineryMember_zxQFq7ULniuk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Machineries</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B5_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--FurnituresAndFittingsMember_zXifIYFHFOBd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Furniture and fittings</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--MotorVehiclesMember_zV7eOA8jnGBb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Motor vehicles</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B8_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--OfficeEquipmentMember_zcp9zjTF7Fp8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Office equipment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B1_zDq5uNqUfOW6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-weight: bold">Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_432_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipment_iS_z0RVpKo6G8cc" style="vertical-align: bottom; background-color: White"> <td style="width: 28%; font-weight: bold">At January 1, 2024</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 4%; font-weight: bold; text-align: right">1,546,665</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 4%; font-weight: bold; text-align: right">3,332,290</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 4%; font-weight: bold; text-align: right">24,223</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 4%; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0846">-</span></td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 4%; font-weight: bold; text-align: right">4,516,645</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 4%; font-weight: bold; text-align: right">43,437</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 4%; font-weight: bold; text-align: right">1,220,857</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 4%; font-weight: bold; text-align: right">63,160</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 4%; font-weight: bold; text-align: right">10,747,277</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_43B_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_zH90V2mr7OW1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">888,605</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">123,642</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0855">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,420</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,566</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,136</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,007</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,383</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,054,759</td><td style="text-align: left"> </td></tr> <tr id="xdx_430_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment_zmROKlb9W07j" style="vertical-align: bottom; background-color: White"> <td>Transfer</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0863">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,420</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0865">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,420</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0867">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0868">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0869">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0870">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0871">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_436_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--DisposalsAndRetirementsPropertyPlantAndEquipment_iN_di_zbY0PSXExBTc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Disposals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0873">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0874">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0875">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0876">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0877">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0878">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,201</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(617</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,818</td><td style="text-align: left">)</td></tr> <tr id="xdx_43E_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_ecustom--DisposalOfSubsidiariesPropertyPlantAndEquipment_z7gfCrTA2Ms" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Disposal of subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0883">-</span></td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0884">-</span></td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0885">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0886">-</span></td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0887">-</span></td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0888">-</span></td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0889">-</span></td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0890">-</span></td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0891">-</span></td><td style="text-align: left">)</td></tr> <tr id="xdx_430_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--ChangesInPropertyPlantAndEquipment_zWzryuZPsOJ7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Exchange difference</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0893">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0894">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(356</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0896">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(94</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0898">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,420</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,120</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,990</td><td style="text-align: left">)</td></tr> <tr id="xdx_437_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipment_iS_zSSBvxKt6866" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At December 31, 2024 and January 1, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,435,270</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">3,464,352</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">23,867</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0906">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">4,544,117</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">45,573</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,213,243</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">63,806</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">11,790,228</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_43F_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_ztaVM8Uup9cl" style="vertical-align: bottom; background-color: White"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0913">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0914">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0915">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110,426</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">311,710</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0918">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">102,782</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,525</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">526,443</td><td style="text-align: left"> </td></tr> <tr id="xdx_435_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment_zYKl2NWM73nj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reclassified as held for sale</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(888,605</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(158,033</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0925">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0926">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0927">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0928">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0929">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0930">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,046,638</td><td style="text-align: left">)</td></tr> <tr id="xdx_434_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--DisposalsAndRetirementsPropertyPlantAndEquipment_iN_di_znhmcd2em2zf" style="vertical-align: bottom; background-color: White"> <td>Disposals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0933">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0934">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0935">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0936">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(764,667</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(23,967</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(258,800</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,864</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,051,298</td><td style="text-align: left">)</td></tr> <tr id="xdx_43A_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_ecustom--DisposalOfSubsidiariesPropertyPlantAndEquipment_zRiHfNuOt3bj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Disposal of subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,546,665</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,306,319</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0945">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(110,426</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,519,604</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(21,606</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(351,169</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(28,461</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,884,250</td><td style="text-align: left">)</td></tr> <tr id="xdx_432_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--ChangesInPropertyPlantAndEquipment_zOSVcXjtKGL2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Exchange difference</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0953">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0954">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">542</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0956">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">191</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0958">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,374</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,118</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,225</td><td style="text-align: left"> </td></tr> <tr id="xdx_43A_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipment_iE_zMbYe8mHot95" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At December 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0963">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0964">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">24,409</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0966">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">571,747</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0968">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">718,430</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">35,124</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,349,710</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-weight: bold; text-align: left">Accumulated depreciation:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_432_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--PropertyPlantAndEquipment_iS_zVAIJDJYDEW9" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At January 1, 2024</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0973">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(519,149</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(21,147</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0976">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,836,502</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(20,653</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(491,362</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(51,755</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(2,940,568</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_431_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_z5LHs0l2OBBb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Charge for the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0983">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(16,940</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,089</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0986">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(162,400</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,268</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(220,604</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,721</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(414,022</td><td style="text-align: left">)</td></tr> <tr id="xdx_43F_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--DisposalsAndRetirementsPropertyPlantAndEquipment_iN_di_zdDOTpbMTJY5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Eliminated upon disposals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0993">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0994">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0995">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0996">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0997">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0998">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,347</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">617</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,964</td><td style="text-align: left"> </td></tr> <tr id="xdx_43A_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_ecustom--DisposalOfSubsidiariesPropertyPlantAndEquipment_z92KLf80ZDA8" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Disposal of subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1003">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1004">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1005">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1006">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1007">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1008">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1009">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1010">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1011">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_43D_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment_z1Q0RA4qMwb" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Reclassified as held for sale</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1013">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1014">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1015">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1016">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1017">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1018">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1019">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1020">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1021">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_43B_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--ChangesInPropertyPlantAndEquipment_zl2PJYxO7BZd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Exchange difference</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1023">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1024">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">369</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1026">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(39</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1028">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,509</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,059</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,898</td><td style="text-align: left"> </td></tr> <tr id="xdx_434_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--PropertyPlantAndEquipment_iS_zK65I6WIFHJb" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At December 31, 2024 and January 1, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1033">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(536,089</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(23,867</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1036">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,998,941</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(25,921</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(705,110</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(55,800</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(3,345,728</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_43D_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_zyPpvf4S46U2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Charge for the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1043">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,253</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1045">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1046">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(47,840</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,223</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(82,967</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,458</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(147,741</td><td style="text-align: left">)</td></tr> <tr id="xdx_437_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--DisposalsAndRetirementsPropertyPlantAndEquipment_iN_di_zQHxzrxQqLw" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Eliminated upon disposals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1053">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1054">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1055">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1056">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">513,971</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,739</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">211,514</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,025</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">743,249</td><td style="text-align: left"> </td></tr> <tr id="xdx_437_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_ecustom--DisposalOfSubsidiariesPropertyPlantAndEquipment_zGoaMCNTYXz2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Disposal of subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1063">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">532,489</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1065">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1066">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,487,768</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,405</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">168,359</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,480</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,230,501</td><td style="text-align: left"> </td></tr> <tr id="xdx_430_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment_zVL9XeTK7p24" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Reclassified as held for sale</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1073">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,853</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1075">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1076">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1077">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1078">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1079">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1080">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,853</td><td style="text-align: left"> </td></tr> <tr id="xdx_436_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--ChangesInPropertyPlantAndEquipment_zpzygHNB1dP8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Exchange difference</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1083">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1084">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(542</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1086">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(189</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1088">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,902</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,036</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(12,669</td><td style="text-align: left">)</td></tr> <tr id="xdx_43C_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--PropertyPlantAndEquipment_iE_zaHXy1i2WlQ1" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At December 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1093">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1094">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(24,409</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1096">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(45,231</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1098">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(418,106</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(32,789</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(520,535</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; font-weight: bold; text-align: left">Accumulated impairment:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43A_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--PropertyPlantAndEquipment_iS_zNDMHYnrGBn6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At January 1, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1103">-</span></td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(2,575,694</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1105">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1106">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,668,994</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1108">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1109">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1110">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(4,244,688</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_430_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--PropertyPlantAndEquipment_iS_z7NTVFSw3o9i" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Beginning balance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1113">-</span></td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(2,575,694</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1115">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1116">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,668,994</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1118">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1119">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1120">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(4,244,688</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_430_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_zf997TXFne8d" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Charge for the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1123">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(202,663</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1125">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1126">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(407,965</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,306</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(176,313</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,739</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(794,986</td><td style="text-align: left">)</td></tr> <tr id="xdx_433_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_ecustom--DisposalOfSubsidiariesPropertyPlantAndEquipment_z7DcomQ1LoId" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Disposal of subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1133">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1134">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1135">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1136">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1137">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1138">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1139">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1140">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1141">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_43B_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--PropertyPlantAndEquipment_iS_zB2h4V0YVgXd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At December 31, 2024 and January 1, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1143">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(2,778,357</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1145">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1146">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(2,076,959</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(4,306</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(176,313</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(3,739</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(5,039,674</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_432_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--PropertyPlantAndEquipment_iS_zlkZ7sTRYrw7" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Beginning balance</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1153">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(2,778,357</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1155">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1156">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(2,076,959</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(4,306</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(176,313</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(3,739</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(5,039,674</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_43A_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_zGPS9iWeSPUg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Charge for the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(543,035</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1164">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1165">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1166">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1167">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1168">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1169">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1170">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(543,035</td><td style="text-align: left">)</td></tr> <tr id="xdx_43A_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_ecustom--DisposalOfSubsidiariesPropertyPlantAndEquipment_zAW7oDfQU2Ui" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Disposal of subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">543,035</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,778,357</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1175">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1176">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,791,218</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,306</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">82,468</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,739</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,203,123</td><td style="text-align: left"> </td></tr> <tr id="xdx_43E_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--PropertyPlantAndEquipment_iE_zq6ZZBL1SpTd" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At December 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1183">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1184">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1185">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1186">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(285,741</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1188">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(93,845</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1190">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(379,586</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_434_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--PropertyPlantAndEquipment_iE_zENOPyETIgU1" style="display: none; vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Ending balance</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1193">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1194">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1195">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1196">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(285,741</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1198">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(93,845</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1200">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(379,586</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; font-weight: bold">Net book value:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_437_c20240101__20241231_eifrs-full--PropertyPlantAndEquipment_iE_zfCCBVcrsCpc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At December 31, 2024</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,435,270</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">149,906</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1205">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1206">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">468,217</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">15,346</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">331,820</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">4,267</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">3,404,826</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_432_c20250101__20251231_eifrs-full--PropertyPlantAndEquipment_iE_zuN257TT8Zte" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At December 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1213">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1214">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1215">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1216">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">240,775</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1218">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">206,479</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,335</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">449,589</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_433_c20250101__20251231_eifrs-full--PropertyPlantAndEquipment_iE_zY92WBJvzfyd" style="display: none; vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Ending balance</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1223">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1224">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1225">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1226">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">240,775</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1228">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">206,479</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,335</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">449,589</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A8_zuvGSfcP6lP8" style="margin-top: 0; margin-bottom: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Impairment assessment</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the reporting period and the last reporting period, certain subsidiaries operating in Peru represented Manufacturing Segment have been severely affected by unfavorable market conditions arising in the construction and home improvement sector, which indicates that the property, plant and equipment of these subsidiaries may have impaired. The directors of the Company have therefore performed an impairment assessment on the property, plant and equipment of these subsidiaries at December 31, 2025 and 2024 respectively. As a result of the impairment assessment, an impairment loss of USD<span id="xdx_907_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_c20250101__20251231_zmcFqC8lcNOk" title="Property plant and equipment impairment loss">543,035</span> was recognized in profit or loss during the reporting period (2024: USD<span id="xdx_90E_eifrs-full--ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment_c20240101__20241231_zkMm4bo46lTc" title="Property plant and equipment impairment loss">794,986</span>). The recoverable amount of the relevant assets has been determined on the basis of the fair value less cost of disposal, by reference to market evidence of recent transactions for similar assets.</span></p> <p id="xdx_895_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_zGcNAVfaHat9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B4_zUtF0zPiATwc" style="display: none">SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B3_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--FreeholdLandMember_zzUilyZNJ29a" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Freehold land</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BB_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--PropertiesMember_z4SEvWJkp80f" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Properties</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BE_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--LeaseholdImprovementMember_z1Fyn5Ukbq2d" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Leasehold Improvements</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B2_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--ConstructionInProgressMember_zoe7buVGNkH" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Construction in progress</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B1_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--MachineryMember_zxQFq7ULniuk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Machineries</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B5_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--FurnituresAndFittingsMember_zXifIYFHFOBd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Furniture and fittings</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--MotorVehiclesMember_zV7eOA8jnGBb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Motor vehicles</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B8_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--OfficeEquipmentMember_zcp9zjTF7Fp8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Office equipment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B1_zDq5uNqUfOW6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-weight: bold">Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_432_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipment_iS_z0RVpKo6G8cc" style="vertical-align: bottom; background-color: White"> <td style="width: 28%; font-weight: bold">At January 1, 2024</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 4%; font-weight: bold; text-align: right">1,546,665</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 4%; font-weight: bold; text-align: right">3,332,290</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 4%; font-weight: bold; text-align: right">24,223</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 4%; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0846">-</span></td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 4%; font-weight: bold; text-align: right">4,516,645</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 4%; font-weight: bold; text-align: right">43,437</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 4%; font-weight: bold; text-align: right">1,220,857</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 4%; font-weight: bold; text-align: right">63,160</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 4%; font-weight: bold; text-align: right">10,747,277</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_43B_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_zH90V2mr7OW1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">888,605</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">123,642</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0855">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,420</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,566</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,136</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,007</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,383</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,054,759</td><td style="text-align: left"> </td></tr> <tr id="xdx_430_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment_zmROKlb9W07j" style="vertical-align: bottom; background-color: White"> <td>Transfer</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0863">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,420</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0865">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,420</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0867">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0868">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0869">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0870">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0871">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_436_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--DisposalsAndRetirementsPropertyPlantAndEquipment_iN_di_zbY0PSXExBTc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Disposals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0873">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0874">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0875">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0876">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0877">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0878">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,201</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(617</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,818</td><td style="text-align: left">)</td></tr> <tr id="xdx_43E_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_ecustom--DisposalOfSubsidiariesPropertyPlantAndEquipment_z7gfCrTA2Ms" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Disposal of subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0883">-</span></td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0884">-</span></td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0885">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0886">-</span></td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0887">-</span></td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0888">-</span></td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0889">-</span></td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0890">-</span></td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0891">-</span></td><td style="text-align: left">)</td></tr> <tr id="xdx_430_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--ChangesInPropertyPlantAndEquipment_zWzryuZPsOJ7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Exchange difference</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0893">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0894">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(356</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0896">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(94</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0898">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,420</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,120</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,990</td><td style="text-align: left">)</td></tr> <tr id="xdx_437_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipment_iS_zSSBvxKt6866" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At December 31, 2024 and January 1, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,435,270</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">3,464,352</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">23,867</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0906">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">4,544,117</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">45,573</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,213,243</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">63,806</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">11,790,228</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_43F_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_ztaVM8Uup9cl" style="vertical-align: bottom; background-color: White"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0913">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0914">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0915">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110,426</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">311,710</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0918">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">102,782</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,525</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">526,443</td><td style="text-align: left"> </td></tr> <tr id="xdx_435_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment_zYKl2NWM73nj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reclassified as held for sale</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(888,605</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(158,033</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0925">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0926">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0927">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0928">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0929">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0930">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,046,638</td><td style="text-align: left">)</td></tr> <tr id="xdx_434_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--DisposalsAndRetirementsPropertyPlantAndEquipment_iN_di_znhmcd2em2zf" style="vertical-align: bottom; background-color: White"> <td>Disposals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0933">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0934">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0935">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0936">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(764,667</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(23,967</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(258,800</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,864</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,051,298</td><td style="text-align: left">)</td></tr> <tr id="xdx_43A_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_ecustom--DisposalOfSubsidiariesPropertyPlantAndEquipment_zRiHfNuOt3bj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Disposal of subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,546,665</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,306,319</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0945">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(110,426</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,519,604</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(21,606</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(351,169</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(28,461</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,884,250</td><td style="text-align: left">)</td></tr> <tr id="xdx_432_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--ChangesInPropertyPlantAndEquipment_zOSVcXjtKGL2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Exchange difference</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0953">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0954">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">542</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0956">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">191</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0958">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,374</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,118</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,225</td><td style="text-align: left"> </td></tr> <tr id="xdx_43A_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipment_iE_zMbYe8mHot95" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At December 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0963">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0964">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">24,409</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0966">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">571,747</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0968">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">718,430</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">35,124</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,349,710</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-weight: bold; text-align: left">Accumulated depreciation:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_432_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--PropertyPlantAndEquipment_iS_zVAIJDJYDEW9" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At January 1, 2024</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0973">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(519,149</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(21,147</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0976">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,836,502</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(20,653</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(491,362</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(51,755</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(2,940,568</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_431_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_z5LHs0l2OBBb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Charge for the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0983">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(16,940</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,089</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0986">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(162,400</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,268</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(220,604</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,721</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(414,022</td><td style="text-align: left">)</td></tr> <tr id="xdx_43F_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--DisposalsAndRetirementsPropertyPlantAndEquipment_iN_di_zdDOTpbMTJY5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Eliminated upon disposals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0993">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0994">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0995">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0996">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0997">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0998">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,347</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">617</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,964</td><td style="text-align: left"> </td></tr> <tr id="xdx_43A_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_ecustom--DisposalOfSubsidiariesPropertyPlantAndEquipment_z92KLf80ZDA8" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Disposal of subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1003">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1004">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1005">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1006">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1007">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1008">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1009">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1010">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1011">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_43D_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment_z1Q0RA4qMwb" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left">Reclassified as held for sale</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1013">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1014">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1015">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1016">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1017">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1018">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1019">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1020">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1021">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_43B_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--ChangesInPropertyPlantAndEquipment_zl2PJYxO7BZd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Exchange difference</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1023">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1024">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">369</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1026">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(39</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1028">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,509</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,059</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,898</td><td style="text-align: left"> </td></tr> <tr id="xdx_434_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--PropertyPlantAndEquipment_iS_zK65I6WIFHJb" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At December 31, 2024 and January 1, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1033">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(536,089</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(23,867</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1036">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,998,941</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(25,921</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(705,110</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(55,800</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(3,345,728</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_43D_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_zyPpvf4S46U2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Charge for the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1043">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,253</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1045">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1046">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(47,840</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,223</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(82,967</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,458</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(147,741</td><td style="text-align: left">)</td></tr> <tr id="xdx_437_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--DisposalsAndRetirementsPropertyPlantAndEquipment_iN_di_zQHxzrxQqLw" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Eliminated upon disposals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1053">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1054">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1055">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1056">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">513,971</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,739</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">211,514</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,025</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">743,249</td><td style="text-align: left"> </td></tr> <tr id="xdx_437_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_ecustom--DisposalOfSubsidiariesPropertyPlantAndEquipment_zGoaMCNTYXz2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Disposal of subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1063">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">532,489</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1065">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1066">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,487,768</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,405</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">168,359</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,480</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,230,501</td><td style="text-align: left"> </td></tr> <tr id="xdx_430_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment_zVL9XeTK7p24" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Reclassified as held for sale</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1073">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,853</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1075">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1076">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1077">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1078">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1079">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1080">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,853</td><td style="text-align: left"> </td></tr> <tr id="xdx_436_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--ChangesInPropertyPlantAndEquipment_zpzygHNB1dP8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Exchange difference</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1083">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1084">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(542</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1086">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(189</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1088">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,902</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,036</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(12,669</td><td style="text-align: left">)</td></tr> <tr id="xdx_43C_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--PropertyPlantAndEquipment_iE_zaHXy1i2WlQ1" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At December 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1093">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1094">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(24,409</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1096">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(45,231</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1098">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(418,106</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(32,789</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(520,535</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; font-weight: bold; text-align: left">Accumulated impairment:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43A_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--PropertyPlantAndEquipment_iS_zNDMHYnrGBn6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At January 1, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1103">-</span></td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(2,575,694</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1105">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1106">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,668,994</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1108">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1109">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1110">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(4,244,688</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_430_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--PropertyPlantAndEquipment_iS_z7NTVFSw3o9i" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Beginning balance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1113">-</span></td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(2,575,694</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1115">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1116">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,668,994</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1118">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1119">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1120">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(4,244,688</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_430_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_zf997TXFne8d" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Charge for the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1123">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(202,663</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1125">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1126">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(407,965</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,306</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(176,313</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,739</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(794,986</td><td style="text-align: left">)</td></tr> <tr id="xdx_433_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_ecustom--DisposalOfSubsidiariesPropertyPlantAndEquipment_z7DcomQ1LoId" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Disposal of subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1133">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1134">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1135">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1136">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1137">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1138">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1139">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1140">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1141">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_43B_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--PropertyPlantAndEquipment_iS_zB2h4V0YVgXd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At December 31, 2024 and January 1, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1143">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(2,778,357</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1145">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1146">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(2,076,959</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(4,306</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(176,313</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(3,739</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(5,039,674</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_432_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--PropertyPlantAndEquipment_iS_zlkZ7sTRYrw7" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Beginning balance</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1153">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(2,778,357</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1155">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1156">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(2,076,959</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(4,306</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(176,313</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(3,739</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(5,039,674</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_43A_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_zGPS9iWeSPUg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Charge for the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(543,035</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1164">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1165">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1166">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1167">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1168">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1169">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1170">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(543,035</td><td style="text-align: left">)</td></tr> <tr id="xdx_43A_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_ecustom--DisposalOfSubsidiariesPropertyPlantAndEquipment_zAW7oDfQU2Ui" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Disposal of subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">543,035</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,778,357</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1175">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1176">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,791,218</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,306</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">82,468</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,739</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,203,123</td><td style="text-align: left"> </td></tr> <tr id="xdx_43E_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--PropertyPlantAndEquipment_iE_zq6ZZBL1SpTd" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At December 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1183">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1184">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1185">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1186">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(285,741</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1188">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(93,845</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1190">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(379,586</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_434_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--PropertyPlantAndEquipment_iE_zENOPyETIgU1" style="display: none; vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Ending balance</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1193">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1194">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1195">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1196">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(285,741</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1198">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(93,845</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1200">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(379,586</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; font-weight: bold">Net book value:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_437_c20240101__20241231_eifrs-full--PropertyPlantAndEquipment_iE_zfCCBVcrsCpc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At December 31, 2024</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,435,270</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">149,906</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1205">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1206">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">468,217</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">15,346</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">331,820</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">4,267</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">3,404,826</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_432_c20250101__20251231_eifrs-full--PropertyPlantAndEquipment_iE_zuN257TT8Zte" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At December 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1213">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1214">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1215">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1216">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">240,775</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1218">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">206,479</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,335</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">449,589</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_433_c20250101__20251231_eifrs-full--PropertyPlantAndEquipment_iE_zY92WBJvzfyd" style="display: none; vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Ending balance</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1223">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1224">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1225">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1226">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">240,775</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1228">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">206,479</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,335</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">449,589</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> 1546665 3332290 24223 4516645 43437 1220857 63160 10747277 888605 123642 8420 27566 2136 2007 2383 1054759 8420 -8420 3201 617 3818 -356 -94 -6420 -1120 -7990 2435270 3464352 23867 4544117 45573 1213243 63806 11790228 110426 311710 102782 1525 526443 -888605 -158033 -1046638 764667 23967 258800 3864 1051298 -1546665 -3306319 -110426 -3519604 -21606 -351169 -28461 -8884250 542 191 12374 2118 15225 24409 571747 718430 35124 1349710 -519149 -21147 -1836502 -20653 -491362 -51755 -2940568 -16940 -3089 -162400 -5268 -220604 -5721 -414022 -2347 -617 -2964 369 -39 4509 1059 5898 -536089 -23867 -1998941 -25921 -705110 -55800 -3345728 -8253 -47840 -6223 -82967 -2458 -147741 -513971 -14739 -211514 -3025 -743249 532489 1487768 17405 168359 24480 2230501 11853 11853 -542 -189 -9902 -2036 -12669 -24409 -45231 -418106 -32789 -520535 -2575694 -1668994 -4244688 -2575694 -1668994 -4244688 -202663 -407965 -4306 -176313 -3739 -794986 -2778357 -2076959 -4306 -176313 -3739 -5039674 -2778357 -2076959 -4306 -176313 -3739 -5039674 -543035 -543035 543035 2778357 1791218 4306 82468 3739 5203123 -285741 -93845 -379586 -285741 -93845 -379586 2435270 149906 468217 15346 331820 4267 3404826 240775 206479 2335 449589 240775 206479 2335 449589 543035 794986 <p id="xdx_80E_ecustom--DisclosureOfRightofuseAssetsExplanatory_zajLSGJJ8C08" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>5</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_825_zQd6V0lbrtfe">RIGHT-OF-USE-ASSETS, NET</span></b></span></td></tr> </table> <p id="xdx_895_eifrs-full--DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory_zmFAK7yp9ytk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BA_zsFFq6RjJPJe" style="display: none">SCHEDULE OF RIGHT OF USE ASSETS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Leased</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Properties</b></span></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; font-weight: bold">At January 1, 2024</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_980_eifrs-full--RightofuseAssets_iS_c20240101__20241231_zeqlRsmdPjXg" style="width: 14%; font-weight: bold; text-align: right" title="Right of use assets net, beginning balance">189,009</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Addition</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--AdditionsToRightofuseAssets_c20240101__20241231_zAS1xHK8CZbd" style="text-align: right" title="Addition">458,237</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Lease modification</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--RightofuseAssetsLeaseModification_c20240101__20241231_zDQrvGVktxZb" style="text-align: right" title="Lease modification">(10,459</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation charge for the year</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--DepreciationRightofuseAssets_iN_di_c20240101__20241231_zoCQnO9R80g3" style="text-align: right" title="Depreciation charge for the year">(83,314</td><td style="text-align: left">)</td></tr> <tr style="display: none; vertical-align: bottom; background-color: White"> <td>Disposal of subsidiaries</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--DisposalsAndRetirementsRightofuseAssets_iN_di_c20240101__20241231_zbaTRnXy4CO4" style="text-align: right" title="Disposal of subsidiaries"><span style="-sec-ix-hidden: xdx2ixbrl1249">-</span></td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Exchange difference</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--RightofuseAssetsIncreaseDecreaseInRevaluationSurplus_c20240101__20241231_zYls5OBGAZM5" style="text-align: right" title="Exchange difference">(3,785</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At December 31, 2024 and January 1, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98D_eifrs-full--RightofuseAssets_iS_c20250101__20251231_zpQIdJMYLNSe" style="font-weight: bold; text-align: right" title="Right of use assets net, beginning balance">549,688</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation charge for the year</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--DepreciationRightofuseAssets_iN_di_c20250101__20251231_zKZ3feiQuYj6" style="text-align: right" title="Depreciation charge for the year">(87,149</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Disposal of subsidiaries</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--DisposalsAndRetirementsRightofuseAssets_iN_di_c20250101__20251231_zdyZBGzfhdqc" style="text-align: right" title="Disposal of subsidiaries">(381,864</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Exchange difference</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--RightofuseAssetsIncreaseDecreaseInRevaluationSurplus_c20250101__20251231_zP2sbnluXq8c" style="text-align: right" title="Exchange difference">4,459</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At December 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98C_eifrs-full--RightofuseAssets_iE_c20250101__20251231_zDF234RzLIZk" style="font-weight: bold; text-align: right" title="Right of use assets net, ending balance">85,134</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20250101__20251231_zBYh8y34GvEi" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240101__20241231_z4XsmKN4htP3" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_40C_eifrs-full--ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed_zisn8eUJFyJl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: left">Expense relating to short-term lease and other leases with lease terms end within 12 months</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">5,328</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">30,965</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--CashOutflowForLeases_z8BF4JGKRkv" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total cash outflow for leases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">106,071</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">77,751</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8AA_zt5wdn2JRkM4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For both years,<span id="xdx_900_eifrs-full--InformationAboutNatureOfLesseesLeasingActivities_c20250101__20251231_z6Qe9Cu2e9V1" title="Lease description"> the Group leased offices for its operations. Lease contracts are entered into fixed terms from 5 year to 9 years (2024: 3 year to 9 years).</span> No extension options are available for all leases. Lease terms are negotiated on an individual basis and contain wide range of different terms and conditions. In determining the lease term and assessing the length of the non-cancellable period, the Group applies the definition of a contract and determines the period for which the contract is enforceable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All leases are operating leases.</span></p> <p id="xdx_895_eifrs-full--DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory_zmFAK7yp9ytk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BA_zsFFq6RjJPJe" style="display: none">SCHEDULE OF RIGHT OF USE ASSETS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Leased</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Properties</b></span></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; font-weight: bold">At January 1, 2024</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_980_eifrs-full--RightofuseAssets_iS_c20240101__20241231_zeqlRsmdPjXg" style="width: 14%; font-weight: bold; text-align: right" title="Right of use assets net, beginning balance">189,009</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Addition</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--AdditionsToRightofuseAssets_c20240101__20241231_zAS1xHK8CZbd" style="text-align: right" title="Addition">458,237</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Lease modification</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--RightofuseAssetsLeaseModification_c20240101__20241231_zDQrvGVktxZb" style="text-align: right" title="Lease modification">(10,459</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation charge for the year</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--DepreciationRightofuseAssets_iN_di_c20240101__20241231_zoCQnO9R80g3" style="text-align: right" title="Depreciation charge for the year">(83,314</td><td style="text-align: left">)</td></tr> <tr style="display: none; vertical-align: bottom; background-color: White"> <td>Disposal of subsidiaries</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--DisposalsAndRetirementsRightofuseAssets_iN_di_c20240101__20241231_zbaTRnXy4CO4" style="text-align: right" title="Disposal of subsidiaries"><span style="-sec-ix-hidden: xdx2ixbrl1249">-</span></td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Exchange difference</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--RightofuseAssetsIncreaseDecreaseInRevaluationSurplus_c20240101__20241231_zYls5OBGAZM5" style="text-align: right" title="Exchange difference">(3,785</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At December 31, 2024 and January 1, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98D_eifrs-full--RightofuseAssets_iS_c20250101__20251231_zpQIdJMYLNSe" style="font-weight: bold; text-align: right" title="Right of use assets net, beginning balance">549,688</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation charge for the year</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--DepreciationRightofuseAssets_iN_di_c20250101__20251231_zKZ3feiQuYj6" style="text-align: right" title="Depreciation charge for the year">(87,149</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Disposal of subsidiaries</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--DisposalsAndRetirementsRightofuseAssets_iN_di_c20250101__20251231_zdyZBGzfhdqc" style="text-align: right" title="Disposal of subsidiaries">(381,864</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Exchange difference</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--RightofuseAssetsIncreaseDecreaseInRevaluationSurplus_c20250101__20251231_zP2sbnluXq8c" style="text-align: right" title="Exchange difference">4,459</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At December 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98C_eifrs-full--RightofuseAssets_iE_c20250101__20251231_zDF234RzLIZk" style="font-weight: bold; text-align: right" title="Right of use assets net, ending balance">85,134</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20250101__20251231_zBYh8y34GvEi" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240101__20241231_z4XsmKN4htP3" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_40C_eifrs-full--ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed_zisn8eUJFyJl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: left">Expense relating to short-term lease and other leases with lease terms end within 12 months</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">5,328</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">30,965</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--CashOutflowForLeases_z8BF4JGKRkv" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total cash outflow for leases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">106,071</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">77,751</td><td style="text-align: left"> </td></tr> </table> 189009 458237 -10459 83314 -3785 549688 87149 381864 4459 85134 5328 30965 106071 77751 the Group leased offices for its operations. Lease contracts are entered into fixed terms from 5 year to 9 years (2024: 3 year to 9 years). <p id="xdx_800_eifrs-full--DisclosureOfIntangibleAssetsExplanatory_zhVHabf228D1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>6</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_828_zlMefIDJaWa6">INTANGIBLE ASSETS, NET</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group currently owns certain natural forest concessions and cutting rights for the exploitation of timbers on parcels of land in Peru, which are subject to compliance of certain laws and regulations in Peru. The timber concessions and cutting rights have finite useful lives ranging from <span class="xdx_phnt_RGlzY2xvc3VyZSAtIElOVEFOR0lCTEUgQVNTRVRTLCBORVQgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_904_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20250101__20251231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--TimberConcessionAndCuttingRightsMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zfjmdINDdLO7" title="Finite useful lives">23</span> to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIElOVEFOR0lCTEUgQVNTRVRTLCBORVQgKERldGFpbHMgTmFycmF0aXZlKQA_" id="xdx_907_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill_dtY_c20250101__20251231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--TimberConcessionAndCuttingRightsMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zGYtj8nGQe87" title="Finite useful lives">40</span> years.</span></p> <p id="xdx_89A_eifrs-full--DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory_zwCSbtqyl3V" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B1_zwmD8clUZKC4" style="display: none">SCHEDULE OF INTANGIBLE ASSETS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis_custom--TimberConcessionAndCuttingRightsMember_zQc6sWt0rJT9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Timber concession and cutting rights</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BF_ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis_custom--OtherIntangibleAssetMember_zVUvHHkPM2zk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Others</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BF_zCeQD16ulmY" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-weight: bold">Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43D_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_zCy1rKAzYVp7" style="vertical-align: bottom; background-color: White"> <td style="width: 52%">At January 1, 2024, December 31, 2024 and January 1, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">25,939,922</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">58,226</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">25,998,148</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_iN_di_zUVFoUsUFvye" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Charge for the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_iN_di_zTQH2g7qG4i4" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Charge for the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill_zZehZqWUBUW1" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exchange difference</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssets_iN_di_zCtHMj9Y54B7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Disposal of subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(25,939,922</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(58,226</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(25,998,148</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_eifrs-full--DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill_zPO8XxlAoaP8" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Disposal of subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_433_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_z72TcUMfPjK1" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At December 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1303">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1304">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1305">-</span></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; font-weight: bold; text-align: left">Accumulated amortization:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43D_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedAmortisationMember_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_di_z9BtGElOxAHi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>At January 1, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,451,285</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(29,924</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,481,209</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_iN_di_zhmLp5Uf7mn5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Charge for the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(948,112</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,486</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(954,598</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill_zT3n337V5NWd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Exchange difference</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1315">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(160</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(160</td><td style="text-align: left">)</td></tr> <tr id="xdx_43D_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedAmortisationMember_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_di_zYI1woSqqXVk" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At December 31, 2024 and January 1, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(6,399,397</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(36,570</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(6,435,967</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_403_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_iN_di_zoRPz70OfG6e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Charge for the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(381,029</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,297</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(385,326</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eifrs-full--DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill_z5f71KWXnkf" style="vertical-align: bottom; background-color: White"> <td>Disposal of subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,780,426</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40,867</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,821,293</td><td style="text-align: left"> </td></tr> <tr id="xdx_436_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedAmortisationMember_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_di_zaWNGy5Dkon9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At December 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1331">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1332">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1333">-</span></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-weight: bold; text-align: left">Accumulated impairment:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_433_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_z8JWVLqg5K3l" style="vertical-align: bottom; background-color: White"> <td>At January 1, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1335">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1336">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1337">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_iN_di_zv7kbhRRwe62" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Charge for the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,643,422</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1340">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,643,422</td><td style="text-align: left">)</td></tr> <tr id="xdx_43D_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_zHRwdZ0XjcJf" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At December 31, 2024 and January 1, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(3,643,422</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1344">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(3,643,422</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_43B_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_zUOrLZNlkec6" style="display: none; vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Intangible assets, Beginning balance</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(3,643,422</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1348">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(3,643,422</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_405_eifrs-full--ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_iN_di_z5Sq2xczcQ8c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Charge for the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,022,938</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1352">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,022,938</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_ecustom--DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssets_iN_di_zq8scYQCfYRh" style="vertical-align: bottom; background-color: White"> <td>Disposal of subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,666,360</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1356">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,666,360</td><td style="text-align: left"> </td></tr> <tr id="xdx_438_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_zhvV03ksO3Nd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At December 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1359">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1360">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1361">-</span></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_437_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_zPi15oYAkeRc" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Intangible assets, Ending balance</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1363">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1364">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1365">-</span></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-weight: bold">Net book value:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_438_c20240101__20241231_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_z6IRAHL8MZR8" style="vertical-align: bottom; background-color: White"> <td>At December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,897,103</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,656</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,918,759</td><td style="text-align: left"> </td></tr> <tr id="xdx_434_c20250101__20251231_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_zfY6xLA3Wy34" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At December 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1371">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1372">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1373">-</span></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_434_c20250101__20251231_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_zviXwqJNEm22" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Intangible assets, Ending balance</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1375">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1376">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1377">-</span></td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A7_zMVIsnH3vwJd" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt"> </p> P23Y P40Y <p id="xdx_89A_eifrs-full--DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory_zwCSbtqyl3V" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B1_zwmD8clUZKC4" style="display: none">SCHEDULE OF INTANGIBLE ASSETS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis_custom--TimberConcessionAndCuttingRightsMember_zQc6sWt0rJT9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Timber concession and cutting rights</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BF_ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis_custom--OtherIntangibleAssetMember_zVUvHHkPM2zk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Others</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BF_zCeQD16ulmY" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">USD</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-weight: bold">Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43D_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_zCy1rKAzYVp7" style="vertical-align: bottom; background-color: White"> <td style="width: 52%">At January 1, 2024, December 31, 2024 and January 1, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">25,939,922</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">58,226</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">25,998,148</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_iN_di_zUVFoUsUFvye" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Charge for the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_iN_di_zTQH2g7qG4i4" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Charge for the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill_zZehZqWUBUW1" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exchange difference</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssets_iN_di_zCtHMj9Y54B7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Disposal of subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(25,939,922</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(58,226</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(25,998,148</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_eifrs-full--DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill_zPO8XxlAoaP8" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Disposal of subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_433_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_z72TcUMfPjK1" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At December 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1303">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1304">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1305">-</span></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; font-weight: bold; text-align: left">Accumulated amortization:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43D_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedAmortisationMember_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_di_z9BtGElOxAHi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>At January 1, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,451,285</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(29,924</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,481,209</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_iN_di_zhmLp5Uf7mn5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Charge for the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(948,112</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,486</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(954,598</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill_zT3n337V5NWd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Exchange difference</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1315">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(160</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(160</td><td style="text-align: left">)</td></tr> <tr id="xdx_43D_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedAmortisationMember_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_di_zYI1woSqqXVk" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At December 31, 2024 and January 1, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(6,399,397</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(36,570</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(6,435,967</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_403_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_iN_di_zoRPz70OfG6e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Charge for the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(381,029</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,297</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(385,326</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eifrs-full--DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssetsOtherThanGoodwill_z5f71KWXnkf" style="vertical-align: bottom; background-color: White"> <td>Disposal of subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,780,426</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40,867</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,821,293</td><td style="text-align: left"> </td></tr> <tr id="xdx_436_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__custom--AccumulatedAmortisationMember_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_di_zaWNGy5Dkon9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At December 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1331">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1332">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1333">-</span></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-weight: bold; text-align: left">Accumulated impairment:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_433_c20240101__20241231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_z8JWVLqg5K3l" style="vertical-align: bottom; background-color: White"> <td>At January 1, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1335">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1336">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1337">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_iN_di_zv7kbhRRwe62" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Charge for the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,643,422</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1340">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,643,422</td><td style="text-align: left">)</td></tr> <tr id="xdx_43D_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_zHRwdZ0XjcJf" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At December 31, 2024 and January 1, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(3,643,422</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1344">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(3,643,422</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_43B_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_zUOrLZNlkec6" style="display: none; vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Intangible assets, Beginning balance</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(3,643,422</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1348">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(3,643,422</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_405_eifrs-full--ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill_iN_di_z5Sq2xczcQ8c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Charge for the year</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,022,938</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1352">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,022,938</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_ecustom--DecreaseThroughLossOfControlOfSubsidiaryIntangibleAssets_iN_di_zq8scYQCfYRh" style="vertical-align: bottom; background-color: White"> <td>Disposal of subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,666,360</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1356">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,666,360</td><td style="text-align: left"> </td></tr> <tr id="xdx_438_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_zhvV03ksO3Nd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At December 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1359">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1360">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1361">-</span></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_437_c20250101__20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_zPi15oYAkeRc" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Intangible assets, Ending balance</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1363">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1364">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1365">-</span></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-weight: bold">Net book value:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_438_c20240101__20241231_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_z6IRAHL8MZR8" style="vertical-align: bottom; background-color: White"> <td>At December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,897,103</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,656</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,918,759</td><td style="text-align: left"> </td></tr> <tr id="xdx_434_c20250101__20251231_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_zfY6xLA3Wy34" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At December 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1371">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1372">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1373">-</span></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_434_c20250101__20251231_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_zviXwqJNEm22" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Intangible assets, Ending balance</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1375">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1376">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1377">-</span></td><td style="font-weight: bold; text-align: left"> </td></tr> </table> 25939922 58226 25998148 25939922 58226 25998148 5451285 29924 5481209 948112 6486 954598 -160 -160 6399397 36570 6435967 381029 4297 385326 6780426 40867 6821293 3643422 3643422 -3643422 -3643422 -3643422 -3643422 4022938 4022938 -7666360 -7666360 15897103 21656 15918759 <p id="xdx_801_eifrs-full--DisclosureOfInventoriesExplanatory_zv8asSIsmqcc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>7</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_823_zdkpd5iCnBV9">INVENTORIES</span></b></span></td></tr> </table> <p id="xdx_899_ecustom--DisclosureOfDetailedInformationAboutInventoriesExplanatory_zc2rGZe818T5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B3_zADn7hJqROH1" style="display: none">SCHEDULE OF INVENTORIES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20251231_zUXJTwOxAkr9" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20241231_zkfmP1fwHYx3" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40B_eifrs-full--CurrentRawMaterialsAndCurrentProductionSupplies_iI_maIzc8J_zFcS5EDAv6Hd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Raw materials</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1383">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">80,893</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--WorkInProgress_iI_maIzc8J_z4WQJETQQ06e" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Work in progress</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1386">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">382,982</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--FinishedGoods_iI_maIzc8J_zauMzg4r3882" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Finished goods</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,256,352</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,652,593</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--SparePartsForProduction_iI_maIzc8J_zQkBcqtLiYse" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Spare parts for production</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">227,938</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">310,759</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Inventories_iTI_mtIzc8J_zzZshWkKwoad" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,484,290</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,427,227</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A8_z4TLnvKUbdq9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Note: Provision for impairment of inventories amounted to USD<span id="xdx_90E_eifrs-full--AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories_c20250101__20251231__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--CostOfSalesMember_zoflBf9QcMul" title="Provision for impairment of inventories">354,215</span> as at December 31, 2025 (2024: USD<span id="xdx_901_eifrs-full--AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossInventories_c20240101__20241231__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--CostOfSalesMember_znR3y0lwQlh2" title="Provision for impairment of inventories">1,385,512</span>), of which USD<span id="xdx_900_ecustom--AdjustmentsForInventoriesWrittenOff_c20250101__20251231__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--CostOfSalesMember_zqi8Q04Uvirg" title="Adjustments for inventories written off">241,503</span> (2024: USD<span id="xdx_90F_ecustom--AdjustmentsForInventoriesWrittenOff_c20240101__20241231__ifrs-full--AttributionOfExpensesByNatureToTheirFunctionAxis__ifrs-full--CostOfSalesMember_z73ckjrgUqwf" title="Adjustments for inventories expense">1,060,259</span>) were recognised as an expense during the year ended December 31, 2025.</span></p> <p id="xdx_899_ecustom--DisclosureOfDetailedInformationAboutInventoriesExplanatory_zc2rGZe818T5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B3_zADn7hJqROH1" style="display: none">SCHEDULE OF INVENTORIES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20251231_zUXJTwOxAkr9" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20241231_zkfmP1fwHYx3" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40B_eifrs-full--CurrentRawMaterialsAndCurrentProductionSupplies_iI_maIzc8J_zFcS5EDAv6Hd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Raw materials</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1383">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">80,893</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--WorkInProgress_iI_maIzc8J_z4WQJETQQ06e" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Work in progress</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1386">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">382,982</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--FinishedGoods_iI_maIzc8J_zauMzg4r3882" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Finished goods</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,256,352</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,652,593</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--SparePartsForProduction_iI_maIzc8J_zQkBcqtLiYse" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Spare parts for production</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">227,938</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">310,759</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Inventories_iTI_mtIzc8J_zzZshWkKwoad" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,484,290</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6,427,227</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 80893 382982 2256352 5652593 227938 310759 2484290 6427227 354215 1385512 241503 1060259 <p id="xdx_803_eifrs-full--DisclosureOfPrepaymentsAndOtherAssetsExplanatory_zgUPt6IhZ3W6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>8</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_824_zrLFcWHci2g3">PREPAYMENTS</span></b></span></td></tr> </table> <p id="xdx_898_ecustom--DisclosureOfCurrentAndNonCurrentPrepaymentsExplanatory_znGlbAOLl5I3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B4_z8sof7eqDeuk" style="display: none">SUMMARY OF CURRENT AND NON-CURRENT PREPAYMENTS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20251231_zG2TvLjJ8nri" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20241231_zmlk7lC87UWd" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Advance payments made for:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--PurchaseOfFlooringAndDeckingProductsPrepayments_iI_maPz9IT_zLUtVYQvurKg" style="vertical-align: bottom; background-color: White"> <td style="width: 64%; text-align: left">Purchase of flooring and decking products (Note <span id="xdx_F47_zsBMDnI4wLAi">1</span>)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">4,809,834</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">3,529,149</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--PurchaseOfLogsPrepayments_iI_maPz9IT_z7ASqedhqvIc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Purchase of logs (Note <span id="xdx_F41_zKcMsURTDrz6">2</span>)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">147,536</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">257,458</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--HarvestingWorkInConcessionsAndWoodProcessingServicesPrepayments_iI_maPz9IT_zj3NOwFbJOGc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Harvesting work in concessions and wood processing services (Note <span id="xdx_F42_zEI8XfYwkbYe">3</span>)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1416">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,704,695</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--HarvestingCostToCapitalizePrepayments_iI_maPz9IT_zJcjDjbZ6lLd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Harvesting cost (Note <span id="xdx_F43_zvrnSXIPPMv1">4</span>)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1419">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">400,860</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--OthersPrepayments_iI_maPz9IT_zqVD0oE2VHic" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Others (Note <span id="xdx_F42_zuUYi8J4VTel">5</span>)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">210,992</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">400,327</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--Prepayments_iTI_mtPz9IT_zEjVwkUchUh1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,168,362</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,292,489</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--CurrentPrepayments_iNI_di_zUGbViMMj8Og" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Amounts to be utilized within 12 months shown under current assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5,168,362</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(6,292,489</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40C_eifrs-full--NoncurrentPrepayments_iTI_zA4qglRiRq04" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Amounts to be utilized after 12 months shown under non-current assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1431">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1432">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span id="xdx_F06_zspf2wbmFOsb" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F16_ztPdb46MjEn1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in the prepayments, USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eifrs-full--Prepayments_iI_pn5n6_c20251231__ifrs-full--ProductsAndServicesAxis__custom--FlooringMember_zMmyZNbs5sm5" title="Prepayments">4.8</span> million (2024: USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eifrs-full--Prepayments_iI_pn5n6_c20241231__ifrs-full--ProductsAndServicesAxis__custom--FlooringMember_zm1gYX3x27u2" title="Prepayments">3.5</span> million) was advanced for the purchase of flooring and decking products in order to secure our supply chain of wood products to our customers.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_F0E_zKtXW3xZUFWh" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td> <td id="xdx_F17_zDH1f0bvyzP" style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in the prepayments, USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eifrs-full--Prepayments_iI_pn5n6_c20251231__ifrs-full--ProductsAndServicesAxis__custom--LogsMember_zFtF4xyCdKJ3" title="Prepayments">0.1</span> million (2024: USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eifrs-full--Prepayments_iI_pn5n6_c20241231__ifrs-full--ProductsAndServicesAxis__custom--LogsMember_zGLNMihx9cJg" title="Prepayments">0.3</span> million) was advanced for the purchase of logs in Peru to secure the raw materials supply for our wood processing for production. Provision for impairment of prepayments amounted to USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_ecustom--ProvisionForImpairmentOfPrepayment_c20250101__20251231__ifrs-full--ProductsAndServicesAxis__custom--LogsMember_zQhrCOnQADF6" title="Provision for impairment of prepayments">17,794</span> for the year ended December 31, 2025.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_F01_zew5TnTQ36" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</span></td> <td id="xdx_F1E_zWijGIdKHky7" style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in the prepayments, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eifrs-full--Prepayments_iI_pn5n6_dxL_c20251231__ifrs-full--ProductsAndServicesAxis__custom--HarvestingMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--TimberConcessionAndCuttingRightsMember_znF2tdW6WAS4" title="Prepayments::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1447">nil</span></span> (2024: USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eifrs-full--Prepayments_iI_pn5n6_c20241231__ifrs-full--ProductsAndServicesAxis__custom--HarvestingMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--TimberConcessionAndCuttingRightsMember_z7NZYSZWP808" title="Prepayments">1.7</span> million) was advanced for harvesting work in our timber concessions and wood processing services. Provision for impairment of prepayments amounted to USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_ecustom--ProvisionForImpairmentOfPrepayment_pn5n6_c20250101__20251231__ifrs-full--ProductsAndServicesAxis__custom--HarvestingMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--TimberConcessionAndCuttingRightsMember_z0jxuGHaXHs5" title="Provision for impairment of prepayments">1.8</span> million for the year ended December 31, 2025 (2024: USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_ecustom--ProvisionForImpairmentOfPrepayment_c20240101__20241231__ifrs-full--ProductsAndServicesAxis__custom--HarvestingMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--TimberConcessionAndCuttingRightsMember_zqf24pRWqzLh" title="Provision for impairment of prepayments">35,465</span>).</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_F02_zoJS1aLFQig4" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.</span></td> <td id="xdx_F10_zmahGJcq5JNi" style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in the prepayments, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eifrs-full--InventoryRecognisedAsOfAcquisitionDate_iI_pn5n6_dxL_c20251231__ifrs-full--ProductsAndServicesAxis__custom--HarvestingMember_zgt2RKjkZXZh" title="::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1455">nil</span></span> (2024: USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eifrs-full--InventoryRecognisedAsOfAcquisitionDate_iI_pn5n6_c20241231__ifrs-full--ProductsAndServicesAxis__custom--HarvestingMember_zVaSw1kuIRA5">0.4</span> million) was the harvesting cost to be transferred to inventories upon the receipt of logs. Provision for impairment of prepayments amounted to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_ecustom--ProvisionForImpairmentOfPrepayment_dxL_c20250101__20251231__ifrs-full--ProductsAndServicesAxis__custom--HarvestingMember_zbeIp2RcOwAa" title="Provision for impairment of inventories::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1458">nil</span></span> as at December 31, 2025 (2024: USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_ecustom--ProvisionForImpairmentOfPrepayment_c20240101__20241231__ifrs-full--ProductsAndServicesAxis__custom--HarvestingMember_zhyMVgMvEfp" title="Provision for impairment of inventories">624,423</span>)</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_F0C_zwBmzpdcMXq" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.</span></td> <td id="xdx_F10_ziGcGCxfONs7" style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Remaining amounts of the prepayments were advance payments made to Group’s operating expenses. Provision for impairment of prepayments amounted to USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_ecustom--ProvisionForImpairmentOfPrepayment_c20250101__20251231__ifrs-full--ProductsAndServicesAxis__custom--OthersMember_zeHK6RTf3sQ" title="Provision for impairment of prepayments">230,485</span> for the year ended December 31, 2025.</span></td></tr> </table> <p id="xdx_8A1_z03ovROcYjhf" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_898_ecustom--DisclosureOfCurrentAndNonCurrentPrepaymentsExplanatory_znGlbAOLl5I3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B4_z8sof7eqDeuk" style="display: none">SUMMARY OF CURRENT AND NON-CURRENT PREPAYMENTS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20251231_zG2TvLjJ8nri" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20241231_zmlk7lC87UWd" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Advance payments made for:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--PurchaseOfFlooringAndDeckingProductsPrepayments_iI_maPz9IT_zLUtVYQvurKg" style="vertical-align: bottom; background-color: White"> <td style="width: 64%; text-align: left">Purchase of flooring and decking products (Note <span id="xdx_F47_zsBMDnI4wLAi">1</span>)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">4,809,834</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">3,529,149</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--PurchaseOfLogsPrepayments_iI_maPz9IT_z7ASqedhqvIc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Purchase of logs (Note <span id="xdx_F41_zKcMsURTDrz6">2</span>)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">147,536</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">257,458</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--HarvestingWorkInConcessionsAndWoodProcessingServicesPrepayments_iI_maPz9IT_zj3NOwFbJOGc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Harvesting work in concessions and wood processing services (Note <span id="xdx_F42_zEI8XfYwkbYe">3</span>)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1416">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,704,695</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--HarvestingCostToCapitalizePrepayments_iI_maPz9IT_zJcjDjbZ6lLd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Harvesting cost (Note <span id="xdx_F43_zvrnSXIPPMv1">4</span>)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1419">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">400,860</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--OthersPrepayments_iI_maPz9IT_zqVD0oE2VHic" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Others (Note <span id="xdx_F42_zuUYi8J4VTel">5</span>)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">210,992</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">400,327</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--Prepayments_iTI_mtPz9IT_zEjVwkUchUh1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,168,362</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,292,489</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--CurrentPrepayments_iNI_di_zUGbViMMj8Og" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Amounts to be utilized within 12 months shown under current assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5,168,362</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(6,292,489</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40C_eifrs-full--NoncurrentPrepayments_iTI_zA4qglRiRq04" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Amounts to be utilized after 12 months shown under non-current assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1431">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1432">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span id="xdx_F06_zspf2wbmFOsb" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F16_ztPdb46MjEn1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in the prepayments, USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eifrs-full--Prepayments_iI_pn5n6_c20251231__ifrs-full--ProductsAndServicesAxis__custom--FlooringMember_zMmyZNbs5sm5" title="Prepayments">4.8</span> million (2024: USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eifrs-full--Prepayments_iI_pn5n6_c20241231__ifrs-full--ProductsAndServicesAxis__custom--FlooringMember_zm1gYX3x27u2" title="Prepayments">3.5</span> million) was advanced for the purchase of flooring and decking products in order to secure our supply chain of wood products to our customers.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_F0E_zKtXW3xZUFWh" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td> <td id="xdx_F17_zDH1f0bvyzP" style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in the prepayments, USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eifrs-full--Prepayments_iI_pn5n6_c20251231__ifrs-full--ProductsAndServicesAxis__custom--LogsMember_zFtF4xyCdKJ3" title="Prepayments">0.1</span> million (2024: USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eifrs-full--Prepayments_iI_pn5n6_c20241231__ifrs-full--ProductsAndServicesAxis__custom--LogsMember_zGLNMihx9cJg" title="Prepayments">0.3</span> million) was advanced for the purchase of logs in Peru to secure the raw materials supply for our wood processing for production. Provision for impairment of prepayments amounted to USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_ecustom--ProvisionForImpairmentOfPrepayment_c20250101__20251231__ifrs-full--ProductsAndServicesAxis__custom--LogsMember_zQhrCOnQADF6" title="Provision for impairment of prepayments">17,794</span> for the year ended December 31, 2025.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_F01_zew5TnTQ36" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</span></td> <td id="xdx_F1E_zWijGIdKHky7" style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in the prepayments, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eifrs-full--Prepayments_iI_pn5n6_dxL_c20251231__ifrs-full--ProductsAndServicesAxis__custom--HarvestingMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--TimberConcessionAndCuttingRightsMember_znF2tdW6WAS4" title="Prepayments::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1447">nil</span></span> (2024: USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eifrs-full--Prepayments_iI_pn5n6_c20241231__ifrs-full--ProductsAndServicesAxis__custom--HarvestingMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--TimberConcessionAndCuttingRightsMember_z7NZYSZWP808" title="Prepayments">1.7</span> million) was advanced for harvesting work in our timber concessions and wood processing services. Provision for impairment of prepayments amounted to USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_ecustom--ProvisionForImpairmentOfPrepayment_pn5n6_c20250101__20251231__ifrs-full--ProductsAndServicesAxis__custom--HarvestingMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--TimberConcessionAndCuttingRightsMember_z0jxuGHaXHs5" title="Provision for impairment of prepayments">1.8</span> million for the year ended December 31, 2025 (2024: USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_ecustom--ProvisionForImpairmentOfPrepayment_c20240101__20241231__ifrs-full--ProductsAndServicesAxis__custom--HarvestingMember__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--TimberConcessionAndCuttingRightsMember_zqf24pRWqzLh" title="Provision for impairment of prepayments">35,465</span>).</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_F02_zoJS1aLFQig4" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.</span></td> <td id="xdx_F10_zmahGJcq5JNi" style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in the prepayments, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eifrs-full--InventoryRecognisedAsOfAcquisitionDate_iI_pn5n6_dxL_c20251231__ifrs-full--ProductsAndServicesAxis__custom--HarvestingMember_zgt2RKjkZXZh" title="::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1455">nil</span></span> (2024: USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eifrs-full--InventoryRecognisedAsOfAcquisitionDate_iI_pn5n6_c20241231__ifrs-full--ProductsAndServicesAxis__custom--HarvestingMember_zVaSw1kuIRA5">0.4</span> million) was the harvesting cost to be transferred to inventories upon the receipt of logs. Provision for impairment of prepayments amounted to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_ecustom--ProvisionForImpairmentOfPrepayment_dxL_c20250101__20251231__ifrs-full--ProductsAndServicesAxis__custom--HarvestingMember_zbeIp2RcOwAa" title="Provision for impairment of inventories::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1458">nil</span></span> as at December 31, 2025 (2024: USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_ecustom--ProvisionForImpairmentOfPrepayment_c20240101__20241231__ifrs-full--ProductsAndServicesAxis__custom--HarvestingMember_zhyMVgMvEfp" title="Provision for impairment of inventories">624,423</span>)</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td id="xdx_F0C_zwBmzpdcMXq" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.</span></td> <td id="xdx_F10_ziGcGCxfONs7" style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Remaining amounts of the prepayments were advance payments made to Group’s operating expenses. Provision for impairment of prepayments amounted to USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_ecustom--ProvisionForImpairmentOfPrepayment_c20250101__20251231__ifrs-full--ProductsAndServicesAxis__custom--OthersMember_zeHK6RTf3sQ" title="Provision for impairment of prepayments">230,485</span> for the year ended December 31, 2025.</span></td></tr> </table> 4809834 3529149 147536 257458 1704695 400860 210992 400327 5168362 6292489 5168362 6292489 4800000 3500000 100000 300000 17794 1700000 1800000 35465 400000 624423 230485 <p id="xdx_804_eifrs-full--DisclosureOfTradeAndOtherReceivablesExplanatory_zaURR5J2KY89" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; display: none"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>9</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82E_zBdi773BrR1i">TRADE AND OTHER RECEIVABLES, NET</span></b></span></td></tr> </table> <p id="xdx_895_ecustom--DisclosureOfDetailedTradeAndOtherReceivablesExplanatory_zbVfXDnAOee4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B9_zLGTB2PllrHk" style="display: none">SCHEDULE OF TRADE AND OTHER RECEIVABLES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_z4nYgYs47Wzi" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20241231_zr92rmZxtMD8" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_40A_eifrs-full--ReceivablesFromContractsWithCustomers_iI_maTAOCRzsit_zdRizfRcDPyj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Trade receivables – contracts with customers</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">3,015,429</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,638,529</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--AllowanceAccountForCreditLossesOfTradeReceivables_iNI_di_msTAOCRzsit_zj4migFfDs5l" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Allowance for credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(893,848</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(167,177</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eifrs-full--TradeAndOtherReceivables_iTI_mtTAOCRzsit_maTAOCRz3Ma_zb9DJPu5KgR6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Trade receivables, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,121,581</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,471,352</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--OtherCurrentReceivablesGross_iI_maOCRzM8H_zXwcMTvsE3s5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,296,947</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,695,154</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--OtherCurrentReceivablesAllowanceForCreditLosses_iNI_di_msOCRzM8H_z4nMzkNXv1pe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Allowance for credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(162,498</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1482">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--OtherCurrentReceivables_iI_maTAOCRz3Ma_mtOCRzM8H_zHzPcFimv9U7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Other receivables, net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,134,449</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,695,154</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--TradeAndOtherCurrentReceivables_iTI_mtTAOCRz3Ma_zItbjmRyIUQj" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,256,030</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,166,506</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Movement in the above allowance for credit losses of trade receivables:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Beginning balance</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--AllowanceAccountForCreditLossesOfReceivables_iS_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_zCrz2t56EdVa" style="text-align: right">167,177</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--AllowanceAccountForCreditLossesOfReceivables_iS_c20240101__20241231__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_zZY2SHLiHvr5" style="text-align: right">483,153</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Disposal of subsidiaries</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--AllowanceAccountForCreditLossesDisposalOfSubsidiaries_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_zPKqDfN6dkbk" style="text-align: right" title="Disposal of subsidiaries">(80,865</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AllowanceAccountForCreditLossesDisposalOfSubsidiaries_c20240101__20241231__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_zeEa0NmoSqk8" style="text-align: right" title="Disposal of subsidiaries"><span style="-sec-ix-hidden: xdx2ixbrl1494">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Charged (Credited) for the year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--ReversalAllowanceAccountForCreditLossesOfReceivables_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_z8ryL6P8zEP1" style="border-bottom: Black 1pt solid; text-align: right">807,536</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--ReversalAllowanceAccountForCreditLossesOfReceivables_c20240101__20241231__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_zDi6nE52dSug" style="border-bottom: Black 1pt solid; text-align: right">(315,976</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Ending balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_ecustom--AllowanceAccountForCreditLossesOfReceivables_iE_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_zWbVWRnNoF0b" style="border-bottom: Black 2.5pt double; text-align: right">893,848</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_ecustom--AllowanceAccountForCreditLossesOfReceivables_iE_c20240101__20241231__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_zsctdg7bvKGa" style="border-bottom: Black 2.5pt double; text-align: right">167,177</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Movement in the above allowance for credit losses of other receivables:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Beginning balance</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AllowanceAccountForCreditLossesOfReceivables_iS_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherReceivablesMember_zQBLzITafEpd" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1499">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--AllowanceAccountForCreditLossesOfReceivables_iS_c20240101__20241231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherReceivablesMember_zyqW4u4xWlvl" style="text-align: right" title="Allowance for credit losses, Beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl1501">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Disposal of subsidiaries</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--AllowanceAccountForCreditLossesDisposalOfSubsidiaries_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherReceivablesMember_zXEj1Cz85mr2" style="border-bottom: Black 1pt solid; text-align: right" title="Disposal of subsidiaries">(589,907</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Charged (Credited) for the year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--ReversalAllowanceAccountForCreditLossesOfReceivables_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherReceivablesMember_zXLkHsE9p9K7" style="border-bottom: Black 1pt solid; text-align: right">752,405</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--ReversalAllowanceAccountForCreditLossesOfReceivables_c20240101__20241231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherReceivablesMember_zGmbRF7L2Hp8" style="border-bottom: Black 1pt solid; text-align: right" title="Charged (Credited) for the year"><span style="-sec-ix-hidden: xdx2ixbrl1506">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Ending balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_ecustom--AllowanceAccountForCreditLossesOfReceivables_iE_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherReceivablesMember_zl4zVNV3cnSk" style="border-bottom: Black 2.5pt double; text-align: right">162,498</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_ecustom--AllowanceAccountForCreditLossesOfReceivables_iE_c20240101__20241231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherReceivablesMember_zL3BZdGHYoK9" style="border-bottom: Black 2.5pt double; text-align: right" title="Allowance for credit losses, Ending balance"><span style="-sec-ix-hidden: xdx2ixbrl1509">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AD_zj7u534ZW5B5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89F_ecustom--DisclosureOfTradeAndOtherReceivablesCreditPeriodCustomersExplanatory_zpOKiphLStqh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The normal credit period for customers is ranging from 30 to 90 days. No interest is charged on the outstanding balances.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B4_zcRacK1F7X4j" style="display: none">SCHEDULE OF CREDIT PERIOD FOR CUSTOMERS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_zVE1xOGoX4Rj" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20241231_zPA30BQ97pmh" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40B_eifrs-full--ReceivablesFromContractsWithCustomers_iI_hifrs-full--PastDueStatusAxis__custom--NotPastDueMember_z8rH1IJMgtr8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Not past due</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,366</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">136,006</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--ReceivablesFromContractsWithCustomers_iI_hifrs-full--PastDueStatusAxis__ifrs-full--CurrentMember_zQiFm0q1k0C8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Past due</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,013,063</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,502,523</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--ReceivablesFromContractsWithCustomers_iI_hifrs-full--PastDueStatusAxis__ifrs-full--CurrentMember_zysftoSnSMc1" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify">Gross trade receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,013,063</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,502,523</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--AllowanceAccountForCreditLossesOfTradeReceivables_iNI_di_znB1zdf8TVDd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Less: Allowance for credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(893,848</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(167,177</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40F_eifrs-full--TradeAndOtherReceivables_iTI_zjNJG9Lzpw01" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Net trade receivables</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,121,581</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,471,352</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A5_ztlOYClpQvu5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89C_ecustom--DisclosureOfTradeAndOtherReceivablesAgedAnalysisExplanatory_z5sdGGDAeQga" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following is an aged analysis of trade receivables, net of allowance for credit losses, presented based on past due date:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B2_ziClWv8Ypl1k" style="display: none">SCHEDULE OF AGED ANALYSIS OF TRADE RECEIVABLES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_zIeUd2V9G6Ri" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20241231_zLuLM4SpzGp7" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">&lt; 30 days</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eifrs-full--TradeReceivables_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneMonthMember_zqmx6zy694O9" style="width: 14%; text-align: right">1,301,733</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eifrs-full--TradeReceivables_iI_c20241231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneMonthMember_zzhHcWE9R7c2" style="width: 14%; text-align: right">90,551</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">31 days to 60 days</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--TradeReceivables_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_zVHIAi9G2zyh" style="text-align: right">114,081</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--TradeReceivables_iI_c20241231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_znSMdH98yYUh" style="text-align: right">192,595</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">61 days to 90 days</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--TradeReceivables_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_zeuqHJAgaPDb" style="text-align: right">75,978</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--TradeReceivables_iI_c20241231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_zq9Y1gm3xch" style="text-align: right">29,999</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">91 days to 180 days</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--TradeReceivables_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--LaterThanThreeMonthsAndNotLaterThanSixMonthsMember_zvaC2EtUurL9" style="text-align: right">310,093</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--TradeReceivables_iI_c20241231__ifrs-full--MaturityAxis__ifrs-full--LaterThanThreeMonthsAndNotLaterThanSixMonthsMember_znmglRQ7rzw9" style="text-align: right">417,648</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">181 days to 365 days</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--TradeReceivables_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--LaterThanSixMonthsAndNotLaterThanOneYearMember_zM8RTHXfrgOd" style="text-align: right">317,330</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--TradeReceivables_iI_c20241231__ifrs-full--MaturityAxis__ifrs-full--LaterThanSixMonthsAndNotLaterThanOneYearMember_zQbCIaIDIj33" style="text-align: right">604,553</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">More than 1 year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--TradeReceivables_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_zM8DMwOPhFe1" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1539">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--TradeReceivables_iI_c20241231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_zlMrjMU28kQ2" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1540">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eifrs-full--TradeReceivables_iI_c20251231_zt5Vd7SUojta" style="border-bottom: Black 2.5pt double; text-align: right">2,119,215</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eifrs-full--TradeReceivables_iI_c20241231_z4hf6L0v8pw2" style="border-bottom: Black 2.5pt double; text-align: right">1,335,346</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A8_zlbHKdKaUIe6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As at December 31, 2025, included in the Group’s trade receivables balance are debtors with aggregate carrying amount of USD<span id="xdx_909_eifrs-full--TradeReceivables_iI_c20251231_zIYn5kInvnh1" title="Trade receivables">2,119,215</span> (2024: USD<span id="xdx_90D_eifrs-full--TradeReceivables_iI_c20241231_zQ1B8xh6LvAk" title="Trade receivables">1,335,346</span>) which are past due as at the reporting date. Out of the past due balances, USD<span id="xdx_901_eifrs-full--TradeReceivables_iI_c20251231__ifrs-full--ImpairmentOfFinancialAssetsAxis__ifrs-full--FinancialAssetsPastDueButNotImpairedMember_zHPjLRPz0O39" title="Trade receivables">627,423</span> (2024: USD<span id="xdx_900_eifrs-full--TradeReceivables_iI_c20241231__ifrs-full--ImpairmentOfFinancialAssetsAxis__ifrs-full--FinancialAssetsPastDueButNotImpairedMember_zl74MhqDlnL" title="Trade receivables">1,022,201</span>) has been past due 91 days or more and is not considered as in default because subsequent settlements were made from these debtors.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Details of impairment assessment of trade and other receivables are set out in note 24.</span></p> <p id="xdx_895_ecustom--DisclosureOfDetailedTradeAndOtherReceivablesExplanatory_zbVfXDnAOee4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B9_zLGTB2PllrHk" style="display: none">SCHEDULE OF TRADE AND OTHER RECEIVABLES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_z4nYgYs47Wzi" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20241231_zr92rmZxtMD8" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_40A_eifrs-full--ReceivablesFromContractsWithCustomers_iI_maTAOCRzsit_zdRizfRcDPyj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Trade receivables – contracts with customers</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">3,015,429</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,638,529</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--AllowanceAccountForCreditLossesOfTradeReceivables_iNI_di_msTAOCRzsit_zj4migFfDs5l" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Allowance for credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(893,848</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(167,177</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eifrs-full--TradeAndOtherReceivables_iTI_mtTAOCRzsit_maTAOCRz3Ma_zb9DJPu5KgR6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Trade receivables, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,121,581</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,471,352</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--OtherCurrentReceivablesGross_iI_maOCRzM8H_zXwcMTvsE3s5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,296,947</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,695,154</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--OtherCurrentReceivablesAllowanceForCreditLosses_iNI_di_msOCRzM8H_z4nMzkNXv1pe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Allowance for credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(162,498</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1482">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--OtherCurrentReceivables_iI_maTAOCRz3Ma_mtOCRzM8H_zHzPcFimv9U7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Other receivables, net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,134,449</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,695,154</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--TradeAndOtherCurrentReceivables_iTI_mtTAOCRz3Ma_zItbjmRyIUQj" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,256,030</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,166,506</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Movement in the above allowance for credit losses of trade receivables:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Beginning balance</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--AllowanceAccountForCreditLossesOfReceivables_iS_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_zCrz2t56EdVa" style="text-align: right">167,177</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--AllowanceAccountForCreditLossesOfReceivables_iS_c20240101__20241231__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_zZY2SHLiHvr5" style="text-align: right">483,153</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Disposal of subsidiaries</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--AllowanceAccountForCreditLossesDisposalOfSubsidiaries_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_zPKqDfN6dkbk" style="text-align: right" title="Disposal of subsidiaries">(80,865</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AllowanceAccountForCreditLossesDisposalOfSubsidiaries_c20240101__20241231__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_zeEa0NmoSqk8" style="text-align: right" title="Disposal of subsidiaries"><span style="-sec-ix-hidden: xdx2ixbrl1494">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Charged (Credited) for the year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--ReversalAllowanceAccountForCreditLossesOfReceivables_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_z8ryL6P8zEP1" style="border-bottom: Black 1pt solid; text-align: right">807,536</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--ReversalAllowanceAccountForCreditLossesOfReceivables_c20240101__20241231__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_zDi6nE52dSug" style="border-bottom: Black 1pt solid; text-align: right">(315,976</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Ending balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_ecustom--AllowanceAccountForCreditLossesOfReceivables_iE_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_zWbVWRnNoF0b" style="border-bottom: Black 2.5pt double; text-align: right">893,848</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_ecustom--AllowanceAccountForCreditLossesOfReceivables_iE_c20240101__20241231__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_zsctdg7bvKGa" style="border-bottom: Black 2.5pt double; text-align: right">167,177</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Movement in the above allowance for credit losses of other receivables:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Beginning balance</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AllowanceAccountForCreditLossesOfReceivables_iS_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherReceivablesMember_zQBLzITafEpd" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1499">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--AllowanceAccountForCreditLossesOfReceivables_iS_c20240101__20241231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherReceivablesMember_zyqW4u4xWlvl" style="text-align: right" title="Allowance for credit losses, Beginning balance"><span style="-sec-ix-hidden: xdx2ixbrl1501">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Disposal of subsidiaries</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--AllowanceAccountForCreditLossesDisposalOfSubsidiaries_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherReceivablesMember_zXEj1Cz85mr2" style="border-bottom: Black 1pt solid; text-align: right" title="Disposal of subsidiaries">(589,907</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Charged (Credited) for the year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--ReversalAllowanceAccountForCreditLossesOfReceivables_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherReceivablesMember_zXLkHsE9p9K7" style="border-bottom: Black 1pt solid; text-align: right">752,405</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--ReversalAllowanceAccountForCreditLossesOfReceivables_c20240101__20241231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherReceivablesMember_zGmbRF7L2Hp8" style="border-bottom: Black 1pt solid; text-align: right" title="Charged (Credited) for the year"><span style="-sec-ix-hidden: xdx2ixbrl1506">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Ending balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_ecustom--AllowanceAccountForCreditLossesOfReceivables_iE_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherReceivablesMember_zl4zVNV3cnSk" style="border-bottom: Black 2.5pt double; text-align: right">162,498</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_ecustom--AllowanceAccountForCreditLossesOfReceivables_iE_c20240101__20241231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherReceivablesMember_zL3BZdGHYoK9" style="border-bottom: Black 2.5pt double; text-align: right" title="Allowance for credit losses, Ending balance"><span style="-sec-ix-hidden: xdx2ixbrl1509">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 3015429 1638529 893848 167177 2121581 1471352 2296947 2695154 162498 2134449 2695154 4256030 4166506 167177 483153 -80865 807536 -315976 893848 167177 -589907 752405 162498 <p id="xdx_89F_ecustom--DisclosureOfTradeAndOtherReceivablesCreditPeriodCustomersExplanatory_zpOKiphLStqh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The normal credit period for customers is ranging from 30 to 90 days. No interest is charged on the outstanding balances.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B4_zcRacK1F7X4j" style="display: none">SCHEDULE OF CREDIT PERIOD FOR CUSTOMERS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_zVE1xOGoX4Rj" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20241231_zPA30BQ97pmh" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40B_eifrs-full--ReceivablesFromContractsWithCustomers_iI_hifrs-full--PastDueStatusAxis__custom--NotPastDueMember_z8rH1IJMgtr8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Not past due</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,366</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">136,006</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--ReceivablesFromContractsWithCustomers_iI_hifrs-full--PastDueStatusAxis__ifrs-full--CurrentMember_zQiFm0q1k0C8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Past due</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,013,063</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,502,523</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--ReceivablesFromContractsWithCustomers_iI_hifrs-full--PastDueStatusAxis__ifrs-full--CurrentMember_zysftoSnSMc1" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify">Gross trade receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,013,063</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,502,523</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--AllowanceAccountForCreditLossesOfTradeReceivables_iNI_di_znB1zdf8TVDd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Less: Allowance for credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(893,848</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(167,177</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40F_eifrs-full--TradeAndOtherReceivables_iTI_zjNJG9Lzpw01" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Net trade receivables</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,121,581</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,471,352</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 2366 136006 3013063 1502523 3013063 1502523 893848 167177 2121581 1471352 <p id="xdx_89C_ecustom--DisclosureOfTradeAndOtherReceivablesAgedAnalysisExplanatory_z5sdGGDAeQga" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following is an aged analysis of trade receivables, net of allowance for credit losses, presented based on past due date:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B2_ziClWv8Ypl1k" style="display: none">SCHEDULE OF AGED ANALYSIS OF TRADE RECEIVABLES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_zIeUd2V9G6Ri" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20241231_zLuLM4SpzGp7" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">&lt; 30 days</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eifrs-full--TradeReceivables_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneMonthMember_zqmx6zy694O9" style="width: 14%; text-align: right">1,301,733</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eifrs-full--TradeReceivables_iI_c20241231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneMonthMember_zzhHcWE9R7c2" style="width: 14%; text-align: right">90,551</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">31 days to 60 days</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--TradeReceivables_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_zVHIAi9G2zyh" style="text-align: right">114,081</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--TradeReceivables_iI_c20241231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_znSMdH98yYUh" style="text-align: right">192,595</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">61 days to 90 days</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--TradeReceivables_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_zeuqHJAgaPDb" style="text-align: right">75,978</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--TradeReceivables_iI_c20241231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_zq9Y1gm3xch" style="text-align: right">29,999</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">91 days to 180 days</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--TradeReceivables_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--LaterThanThreeMonthsAndNotLaterThanSixMonthsMember_zvaC2EtUurL9" style="text-align: right">310,093</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--TradeReceivables_iI_c20241231__ifrs-full--MaturityAxis__ifrs-full--LaterThanThreeMonthsAndNotLaterThanSixMonthsMember_znmglRQ7rzw9" style="text-align: right">417,648</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">181 days to 365 days</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--TradeReceivables_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--LaterThanSixMonthsAndNotLaterThanOneYearMember_zM8RTHXfrgOd" style="text-align: right">317,330</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--TradeReceivables_iI_c20241231__ifrs-full--MaturityAxis__ifrs-full--LaterThanSixMonthsAndNotLaterThanOneYearMember_zQbCIaIDIj33" style="text-align: right">604,553</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">More than 1 year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--TradeReceivables_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_zM8DMwOPhFe1" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1539">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--TradeReceivables_iI_c20241231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_zlMrjMU28kQ2" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1540">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eifrs-full--TradeReceivables_iI_c20251231_zt5Vd7SUojta" style="border-bottom: Black 2.5pt double; text-align: right">2,119,215</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eifrs-full--TradeReceivables_iI_c20241231_z4hf6L0v8pw2" style="border-bottom: Black 2.5pt double; text-align: right">1,335,346</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 1301733 90551 114081 192595 75978 29999 310093 417648 317330 604553 2119215 1335346 2119215 1335346 627423 1022201 <p id="xdx_800_eifrs-full--DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory_zfyq1FBCalR3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>10</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82E_zRvSZwxwl0S1">RESTRICTED BANK DEPOSITS AND CASH AND BANK BALANCES</span></b></span></td></tr> </table> <p id="xdx_890_ecustom--DisclosureOfDetailedRestrictedBankDepositsCashAndBankBalancesExplanatory_zOU3oI6RqPf3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BC_zueFBEAE1VU9" style="display: none">SCHEDULE OF RESTRICTED BANK DEPOSITS CASH AND BANK BALANCES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_z81rPtbiT1Z5" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20241231_z7vLwOsXJdXc" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_408_ecustom--RestrictedBankDepositsCurrent_iI_maRBDBz1vI_zNOezdpR3eE8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Restricted bank deposits</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">253,188</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">592,652</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--CashAndCashEquivalents_iI_maRBDBz1vI_zpUzm5CSL2th" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Cash and bank balances</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">966,807</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,963,301</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--CashAndBankBalancesAtCentralBanks_iTI_mtRBDBz1vI_zxuzh5UqXrW5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,219,995</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,555,953</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A7_zoKOJQFO7npb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restricted bank deposits are pledged to banks as security deposits for the auction of logs.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Details of impairment assessment of restricted bank deposits, and cash and bank balances are set out in note 24.</span></p> <p id="xdx_890_ecustom--DisclosureOfDetailedRestrictedBankDepositsCashAndBankBalancesExplanatory_zOU3oI6RqPf3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BC_zueFBEAE1VU9" style="display: none">SCHEDULE OF RESTRICTED BANK DEPOSITS CASH AND BANK BALANCES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_z81rPtbiT1Z5" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20241231_z7vLwOsXJdXc" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_408_ecustom--RestrictedBankDepositsCurrent_iI_maRBDBz1vI_zNOezdpR3eE8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Restricted bank deposits</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">253,188</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">592,652</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--CashAndCashEquivalents_iI_maRBDBz1vI_zpUzm5CSL2th" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Cash and bank balances</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">966,807</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,963,301</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--CashAndBankBalancesAtCentralBanks_iTI_mtRBDBz1vI_zxuzh5UqXrW5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,219,995</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,555,953</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 253188 592652 966807 2963301 1219995 3555953 <p id="xdx_80C_eifrs-full--DisclosureOfTradeAndOtherPayablesExplanatory_zqrjKAgyqVp9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>11</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82E_zONUiDOpcmeh">TRADE AND OTHER PAYABLES</span></b></span></td></tr> </table> <p id="xdx_895_ecustom--DisclosureOfDetailedInformationAboutTradeAndOtherPayablesExplanatory_zJMY9Trb0d44" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B6_zB3wFFgiMiLd" style="display: none">SCHEDULE OF TRADE AND OTHER PAYABLES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_zMdhSSjk7RB" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20241231_zQmpHVWJbvWi" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_401_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_maTAOCPzT0Y_zXua2DfmPvl7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Trade payables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,805,764</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,841,297</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--OtherPayablesCurrent_iI_maTAOCPzT0Y_zgtRwxw2YNac" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Other payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">358,789</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">778,114</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--AccrualsClassifiedAsCurrent_iI_maTAOCPzT0Y_zEhFtoL8m1Y4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Accruals</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">790,657</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">796,858</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--TradeAndOtherCurrentPayables_iTI_mtTAOCPzT0Y_zyozHVODFVlb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,955,210</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,416,269</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AD_zLDPHXj70UV1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other payables and accruals consist mainly of staff salaries, audit fees and other costs of non-trade nature.</span></p> <p id="xdx_895_ecustom--DisclosureOfDetailedInformationAboutTradeAndOtherPayablesExplanatory_zJMY9Trb0d44" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B6_zB3wFFgiMiLd" style="display: none">SCHEDULE OF TRADE AND OTHER PAYABLES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_zMdhSSjk7RB" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20241231_zQmpHVWJbvWi" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_401_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_maTAOCPzT0Y_zXua2DfmPvl7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Trade payables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,805,764</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,841,297</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--OtherPayablesCurrent_iI_maTAOCPzT0Y_zgtRwxw2YNac" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Other payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">358,789</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">778,114</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--AccrualsClassifiedAsCurrent_iI_maTAOCPzT0Y_zEhFtoL8m1Y4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Accruals</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">790,657</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">796,858</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--TradeAndOtherCurrentPayables_iTI_mtTAOCPzT0Y_zyozHVODFVlb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,955,210</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,416,269</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 2805764 1841297 358789 778114 790657 796858 3955210 3416269 <p id="xdx_80A_ecustom--DisclosureOfContractLiabilitiesExplanatory_zSQronUCLwMf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_821_z3Kp1YSRbNOh">CONTRACT LIABILITIES</span></b></span></td></tr> </table> <p id="xdx_89E_ecustom--DisclosureOfDetailedContractLiabilitiesExplanatory_zBAGLkKFGjma" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BA_zgfu1hWQBln5" style="display: none">SCHEDULE OF CONTRACT LIABILITIES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_zynbZEy4U1D7" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20241231_zJtkfDhemhRe" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_400_eifrs-full--CurrentContractLiabilities_iI_pp0p0_zb2hy1RzMYy4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify; padding-bottom: 2.5pt">Contract liabilities</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">258,096</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">2,774,460</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AD_zngn28uk69Sg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Contract liabilities represent the Group’s obligation to transfer of product to customers for which the Group has received advance payments from customers. Contract liabilities amounted to USD<span id="xdx_908_eifrs-full--ContractLiabilities_iI_c20250101_zCz70pG0O9X4" title="Contract liabilities recognised as revenue">2,516,364</span> as at January 1, 2025 have been recognised as revenue for the years ended December 31, 2025.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Contract liabilities relate to advances collected from customers but goods have yet to be delivered. These will be recognized as revenue once control of the goods has been transferred to customers. Management expects that all the unsatisfied performance obligation as at the end of the reporting period may be recognized as revenue within the next twelve months from balance sheet date. The decrease in contract liabilities reflects revenue recognition during the period and lower advance deposits received.</span></p> <p id="xdx_89E_ecustom--DisclosureOfDetailedContractLiabilitiesExplanatory_zBAGLkKFGjma" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BA_zgfu1hWQBln5" style="display: none">SCHEDULE OF CONTRACT LIABILITIES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_zynbZEy4U1D7" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20241231_zJtkfDhemhRe" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_400_eifrs-full--CurrentContractLiabilities_iI_pp0p0_zb2hy1RzMYy4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify; padding-bottom: 2.5pt">Contract liabilities</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">258,096</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">2,774,460</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 258096 2774460 2516364 <p id="xdx_803_eifrs-full--DisclosureOfBorrowingsExplanatory_zvctu4FoJYwg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>13</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_820_zZG5hUjjzcu4">BANK BORROWINGS AND OTHER BORROWINGS</span></b></span></td></tr> </table> <p id="xdx_897_eifrs-full--DisclosureOfDetailedInformationAboutBorrowingsExplanatory_zOoK5wurzLna" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B2_z6Ae2uEzYFLc" style="display: none">SCHEDULE OF BANK AND OTHER BORROWINGS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 3%">(a)</td><td style="width: 2%; font-style: italic"></td> <td style="text-decoration: underline; width: 63%; font-style: italic; text-align: left">Bank borrowings (Note (i))</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td></td> <td style="text-align: left">Bank overdrafts - variable rate</td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eifrs-full--BankOverdraftsClassifiedAsCashEquivalents_iI_c20251231__ifrs-full--TypesOfInterestRatesAxis__ifrs-full--FloatingInterestRateMember_fKGkp_zLkup3oEWsl7" style="text-align: right" title="Bank overdrafts">1,371,598</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eifrs-full--BankOverdraftsClassifiedAsCashEquivalents_iI_c20241231__ifrs-full--TypesOfInterestRatesAxis__ifrs-full--FloatingInterestRateMember_fKGkp_zBF3FvKT63X8" style="text-align: right" title="Bank overdrafts">1,505,771</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left">Bank borrowings - fixed rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--Borrowings_iI_c20251231__ifrs-full--TypesOfInterestRatesAxis__ifrs-full--FixedInterestRateMember_fKGkp_z2SGdBjSw8Z1" style="text-align: right" title="Bank borrowings - fixed rate">2,121,080</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--Borrowings_iI_c20241231__ifrs-full--TypesOfInterestRatesAxis__ifrs-full--FixedInterestRateMember_fKGkp_zqxLWUXKPw3" style="text-align: right" title="Bank borrowings - fixed rate">6,713,288</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt">Bank borrowings - variable rate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--Borrowings_iI_c20251231__ifrs-full--TypesOfInterestRatesAxis__ifrs-full--FloatingInterestRateMember_fKGkp_zVRv8RW619I4" style="border-bottom: Black 1pt solid; text-align: right" title="Bank borrowings - variable rate">2,130,248</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eifrs-full--Borrowings_iI_c20241231__ifrs-full--TypesOfInterestRatesAxis__ifrs-full--FloatingInterestRateMember_fKGkp_z0oz3x8JkaLg" style="border-bottom: Black 1pt solid; text-align: right" title="Bank borrowings - variable rate">2,133,931</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eifrs-full--Borrowings_iI_c20251231_fKGkp_z1FMjRwx0VV2" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">5,622,926</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eifrs-full--Borrowings_iI_c20241231_fKGkp_zpPL9PNzjEGc" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">10,352,990</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left">Secured bank borrowings (Note (ii))</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--SecuredBankLoansReceived_iI_c20251231_fKGlpKQ_____zVgKd1ESZvjd" style="text-align: right" title="Secured bank borrowings">5,622,926</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--SecuredBankLoansReceived_iI_c20241231_fKGlpKQ_____zqaaKZMaNjxh" style="text-align: right" title="Secured bank borrowings">10,085,523</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt">Unsecured bank borrowings</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--UnsecuredBankLoansReceived_iI_c20251231_z9RK21q44D9g" style="border-bottom: Black 1pt solid; text-align: right" title="Unsecured bank borrowings"><span style="-sec-ix-hidden: xdx2ixbrl1614">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eifrs-full--UnsecuredBankLoansReceived_iI_c20241231_zzkezvKK4bDk" style="border-bottom: Black 1pt solid; text-align: right" title="Unsecured bank borrowings">267,467</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eifrs-full--Borrowings_iI_c20251231_fKGkp_zVjpQUcBaKve" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">5,622,926</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eifrs-full--Borrowings_iI_c20241231_fKGkp_zFn9lotvqSS6" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">10,352,990</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left">The carrying amounts of the above borrowings are repayable:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left">Within one year</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--ShorttermBorrowings_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zPAKdwfY1w3i" style="text-align: right" title="Total">5,622,926</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--ShorttermBorrowings_iI_c20241231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_z9VMXplkxsxb" style="text-align: right" title="Total">10,313,887</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left">Within a period of more than one year but not exceeding two years</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zNxbvUad8xy9" style="text-align: right" title="Total"><span style="-sec-ix-hidden: xdx2ixbrl1626">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_c20241231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zE2oJ93bRIih" style="text-align: right" title="Total">39,103</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td>Total</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--Borrowings_iI_c20251231_zfY6JUBrm1s2" style="text-align: right" title="Total">5,622,926</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--Borrowings_iI_c20241231_zIJPhFKicUfc" style="text-align: right" title="Total">10,352,990</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt">Less: Amounts due within one year shown under current liabilities:</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eifrs-full--ShorttermBorrowings_iI_di_c20251231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zZ2xJOxpHHZd" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Amounts due within one year shown under current liabilities">(5,622,926</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--ShorttermBorrowings_iI_di_c20241231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zVLbzCZltIrh" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Amounts due within one year shown under current liabilities">(10,313,887</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left; padding-bottom: 2.5pt">Amounts shown under non-current liabilities:</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eifrs-full--LongtermBorrowings_iI_c20251231_zbsaoVUOnOuc" style="border-bottom: Black 2.5pt double; text-align: right" title="Amounts shown under non-current liabilities:"><span style="-sec-ix-hidden: xdx2ixbrl1638">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eifrs-full--LongtermBorrowings_iI_c20241231_zG4Crajczwgl" style="border-bottom: Black 2.5pt double; text-align: right" title="Amounts shown under non-current liabilities:">39,103</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic">(b)</td><td style="font-style: italic"> </td> <td style="text-decoration: underline; font-style: italic; text-align: left">Other borrowings (Note (iii))</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left">Unsecured other borrowings - related parties - fixed rate (Note 23)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--OtherBorrowings_iI_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKGlpaSk___z4rrgQtkHKyg" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1641">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--OtherBorrowings_iI_c20241231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKGlpaSk___zGVKabwzT445" style="text-align: right">425,255</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt">Unsecured other borrowings - fixed rate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--OtherBorrowings_iI_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--NonRelatedPartiesMember_fKGlpaSk___zj7YTyYGjYa7" style="border-bottom: Black 1pt solid; text-align: right">356,431</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eifrs-full--OtherBorrowings_iI_c20241231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--NonRelatedPartiesMember_fKGlpaSk___zhyOPrIYviKd" style="border-bottom: Black 1pt solid; text-align: right">704,886</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eifrs-full--OtherBorrowings_iI_c20251231_fKGlpaSk___zB7Rq6In98We" style="border-bottom: Black 2.5pt double; text-align: right" title="Other borrowings">356,431</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eifrs-full--OtherBorrowings_iI_c20241231_fKGlpaSk___zXjfQYtpWfok" style="border-bottom: Black 2.5pt double; text-align: right" title="Other borrowings">1,130,141</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Note:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F06_zALGRzqbeG0c" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F18_zUxtVdRp8pC1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Bank borrowings carry a weighted average effective interest rate at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_ecustom--WeightedAverageEffectiveInterestRatePercentage_iI_pid_dp_uPure_c20251231__ifrs-full--RangeAxis__ifrs-full--WeightedAverageMember_zE5p96QbRifb" title="Weighted average effective interest rate">4</span>% (2024: <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_ecustom--WeightedAverageEffectiveInterestRatePercentage_iI_pid_dp_uPure_c20241231__ifrs-full--RangeAxis__ifrs-full--WeightedAverageMember_zoj2Q273KW05" title="Weighted average effective interest rate">5</span>%).</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span id="xdx_F05_zj56BBaxlAWj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1E_z9jrRTDYguu2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Secured bank borrowings were pledged by the personal guarantee and the private real estate properties owned by our former shareholders.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F0A_zx6AvqsVMKS4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1A_zqrCq2evqjb2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in other borrowings, an aggregate loan balance from related parties of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eifrs-full--OtherBorrowings_iI_dxL_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--UltimateBeneficialShareholderMember_zgEt3HahJSpf" title="Other borrowings::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1657">nil</span></span> (2024: USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eifrs-full--OtherBorrowings_iI_c20241231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--UltimateBeneficialShareholderMember_z9LYXuO2Obxl" title="Other borrowings">425,255</span>) was unsecured, interest-free or interest bearing at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eifrs-full--BorrowingsInterestRate_iI_dpxL_uPure_c20251231_zBA0zbCHcx0k" title="Borrowings, interest rate::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1661">nil</span></span> (2024: <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eifrs-full--BorrowingsInterestRate_iI_dp_uPure_c20241231_zLKELAluoTcb" title="Borrowings, interest rate">8</span>% p.a.). A principal amount of USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eifrs-full--OtherBorrowings_iI_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--NonRelatedPartiesMember_zTA0rBPwix1c">356,431</span> (2024: USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eifrs-full--OtherBorrowings_iI_c20241231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--NonRelatedPartiesMember_zMldfHzExMy6">704,886</span>) was unsecured, interest bearing at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_ecustom--UnsecuredBorrowingsInterestRate_iI_dp_uPure_c20251231_z5BN6BDVIJ8l" title="Unsecured borrowings, interest rate">3.6</span>% p.a. (2024: interest free or interest bearing at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eifrs-full--BorrowingsInterestRate_iI_dp_uPure_c20241231__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zoNtcNgEWxg2">6</span>% to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eifrs-full--BorrowingsInterestRate_iI_dp_uPure_c20241231__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_z8yVg5QBNoDf" title="Borrowings, interest rate">7.2</span>% p.a). All these balances were repayable within one year after the end of the reporting period.</span></td></tr> </table> <p id="xdx_8A6_zMjDE4veLrYk" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_897_eifrs-full--DisclosureOfDetailedInformationAboutBorrowingsExplanatory_zOoK5wurzLna" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B2_z6Ae2uEzYFLc" style="display: none">SCHEDULE OF BANK AND OTHER BORROWINGS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 3%">(a)</td><td style="width: 2%; font-style: italic"></td> <td style="text-decoration: underline; width: 63%; font-style: italic; text-align: left">Bank borrowings (Note (i))</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td></td> <td style="text-align: left">Bank overdrafts - variable rate</td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eifrs-full--BankOverdraftsClassifiedAsCashEquivalents_iI_c20251231__ifrs-full--TypesOfInterestRatesAxis__ifrs-full--FloatingInterestRateMember_fKGkp_zLkup3oEWsl7" style="text-align: right" title="Bank overdrafts">1,371,598</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eifrs-full--BankOverdraftsClassifiedAsCashEquivalents_iI_c20241231__ifrs-full--TypesOfInterestRatesAxis__ifrs-full--FloatingInterestRateMember_fKGkp_zBF3FvKT63X8" style="text-align: right" title="Bank overdrafts">1,505,771</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left">Bank borrowings - fixed rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--Borrowings_iI_c20251231__ifrs-full--TypesOfInterestRatesAxis__ifrs-full--FixedInterestRateMember_fKGkp_z2SGdBjSw8Z1" style="text-align: right" title="Bank borrowings - fixed rate">2,121,080</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--Borrowings_iI_c20241231__ifrs-full--TypesOfInterestRatesAxis__ifrs-full--FixedInterestRateMember_fKGkp_zqxLWUXKPw3" style="text-align: right" title="Bank borrowings - fixed rate">6,713,288</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt">Bank borrowings - variable rate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--Borrowings_iI_c20251231__ifrs-full--TypesOfInterestRatesAxis__ifrs-full--FloatingInterestRateMember_fKGkp_zVRv8RW619I4" style="border-bottom: Black 1pt solid; text-align: right" title="Bank borrowings - variable rate">2,130,248</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eifrs-full--Borrowings_iI_c20241231__ifrs-full--TypesOfInterestRatesAxis__ifrs-full--FloatingInterestRateMember_fKGkp_z0oz3x8JkaLg" style="border-bottom: Black 1pt solid; text-align: right" title="Bank borrowings - variable rate">2,133,931</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eifrs-full--Borrowings_iI_c20251231_fKGkp_z1FMjRwx0VV2" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">5,622,926</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eifrs-full--Borrowings_iI_c20241231_fKGkp_zpPL9PNzjEGc" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">10,352,990</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left">Secured bank borrowings (Note (ii))</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--SecuredBankLoansReceived_iI_c20251231_fKGlpKQ_____zVgKd1ESZvjd" style="text-align: right" title="Secured bank borrowings">5,622,926</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--SecuredBankLoansReceived_iI_c20241231_fKGlpKQ_____zqaaKZMaNjxh" style="text-align: right" title="Secured bank borrowings">10,085,523</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt">Unsecured bank borrowings</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--UnsecuredBankLoansReceived_iI_c20251231_z9RK21q44D9g" style="border-bottom: Black 1pt solid; text-align: right" title="Unsecured bank borrowings"><span style="-sec-ix-hidden: xdx2ixbrl1614">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eifrs-full--UnsecuredBankLoansReceived_iI_c20241231_zzkezvKK4bDk" style="border-bottom: Black 1pt solid; text-align: right" title="Unsecured bank borrowings">267,467</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eifrs-full--Borrowings_iI_c20251231_fKGkp_zVjpQUcBaKve" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">5,622,926</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eifrs-full--Borrowings_iI_c20241231_fKGkp_zFn9lotvqSS6" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">10,352,990</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left">The carrying amounts of the above borrowings are repayable:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left">Within one year</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--ShorttermBorrowings_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zPAKdwfY1w3i" style="text-align: right" title="Total">5,622,926</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--ShorttermBorrowings_iI_c20241231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_z9VMXplkxsxb" style="text-align: right" title="Total">10,313,887</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left">Within a period of more than one year but not exceeding two years</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zNxbvUad8xy9" style="text-align: right" title="Total"><span style="-sec-ix-hidden: xdx2ixbrl1626">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_c20241231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zE2oJ93bRIih" style="text-align: right" title="Total">39,103</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td>Total</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--Borrowings_iI_c20251231_zfY6JUBrm1s2" style="text-align: right" title="Total">5,622,926</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--Borrowings_iI_c20241231_zIJPhFKicUfc" style="text-align: right" title="Total">10,352,990</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt">Less: Amounts due within one year shown under current liabilities:</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eifrs-full--ShorttermBorrowings_iI_di_c20251231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zZ2xJOxpHHZd" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Amounts due within one year shown under current liabilities">(5,622,926</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--ShorttermBorrowings_iI_di_c20241231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zVLbzCZltIrh" style="border-bottom: Black 1pt solid; text-align: right" title="Less: Amounts due within one year shown under current liabilities">(10,313,887</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left; padding-bottom: 2.5pt">Amounts shown under non-current liabilities:</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eifrs-full--LongtermBorrowings_iI_c20251231_zbsaoVUOnOuc" style="border-bottom: Black 2.5pt double; text-align: right" title="Amounts shown under non-current liabilities:"><span style="-sec-ix-hidden: xdx2ixbrl1638">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eifrs-full--LongtermBorrowings_iI_c20241231_zG4Crajczwgl" style="border-bottom: Black 2.5pt double; text-align: right" title="Amounts shown under non-current liabilities:">39,103</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-style: italic">(b)</td><td style="font-style: italic"> </td> <td style="text-decoration: underline; font-style: italic; text-align: left">Other borrowings (Note (iii))</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left">Unsecured other borrowings - related parties - fixed rate (Note 23)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--OtherBorrowings_iI_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKGlpaSk___z4rrgQtkHKyg" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1641">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--OtherBorrowings_iI_c20241231__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_fKGlpaSk___zGVKabwzT445" style="text-align: right">425,255</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt">Unsecured other borrowings - fixed rate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--OtherBorrowings_iI_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--NonRelatedPartiesMember_fKGlpaSk___zj7YTyYGjYa7" style="border-bottom: Black 1pt solid; text-align: right">356,431</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eifrs-full--OtherBorrowings_iI_c20241231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--NonRelatedPartiesMember_fKGlpaSk___zhyOPrIYviKd" style="border-bottom: Black 1pt solid; text-align: right">704,886</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eifrs-full--OtherBorrowings_iI_c20251231_fKGlpaSk___zB7Rq6In98We" style="border-bottom: Black 2.5pt double; text-align: right" title="Other borrowings">356,431</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eifrs-full--OtherBorrowings_iI_c20241231_fKGlpaSk___zXjfQYtpWfok" style="border-bottom: Black 2.5pt double; text-align: right" title="Other borrowings">1,130,141</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Note:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F06_zALGRzqbeG0c" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F18_zUxtVdRp8pC1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Bank borrowings carry a weighted average effective interest rate at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_ecustom--WeightedAverageEffectiveInterestRatePercentage_iI_pid_dp_uPure_c20251231__ifrs-full--RangeAxis__ifrs-full--WeightedAverageMember_zE5p96QbRifb" title="Weighted average effective interest rate">4</span>% (2024: <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_ecustom--WeightedAverageEffectiveInterestRatePercentage_iI_pid_dp_uPure_c20241231__ifrs-full--RangeAxis__ifrs-full--WeightedAverageMember_zoj2Q273KW05" title="Weighted average effective interest rate">5</span>%).</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span id="xdx_F05_zj56BBaxlAWj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1E_z9jrRTDYguu2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Secured bank borrowings were pledged by the personal guarantee and the private real estate properties owned by our former shareholders.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F0A_zx6AvqsVMKS4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1A_zqrCq2evqjb2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in other borrowings, an aggregate loan balance from related parties of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eifrs-full--OtherBorrowings_iI_dxL_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--UltimateBeneficialShareholderMember_zgEt3HahJSpf" title="Other borrowings::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1657">nil</span></span> (2024: USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eifrs-full--OtherBorrowings_iI_c20241231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--UltimateBeneficialShareholderMember_z9LYXuO2Obxl" title="Other borrowings">425,255</span>) was unsecured, interest-free or interest bearing at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eifrs-full--BorrowingsInterestRate_iI_dpxL_uPure_c20251231_zBA0zbCHcx0k" title="Borrowings, interest rate::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl1661">nil</span></span> (2024: <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eifrs-full--BorrowingsInterestRate_iI_dp_uPure_c20241231_zLKELAluoTcb" title="Borrowings, interest rate">8</span>% p.a.). A principal amount of USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eifrs-full--OtherBorrowings_iI_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--NonRelatedPartiesMember_zTA0rBPwix1c">356,431</span> (2024: USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eifrs-full--OtherBorrowings_iI_c20241231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--NonRelatedPartiesMember_zMldfHzExMy6">704,886</span>) was unsecured, interest bearing at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_ecustom--UnsecuredBorrowingsInterestRate_iI_dp_uPure_c20251231_z5BN6BDVIJ8l" title="Unsecured borrowings, interest rate">3.6</span>% p.a. (2024: interest free or interest bearing at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eifrs-full--BorrowingsInterestRate_iI_dp_uPure_c20241231__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zoNtcNgEWxg2">6</span>% to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eifrs-full--BorrowingsInterestRate_iI_dp_uPure_c20241231__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_z8yVg5QBNoDf" title="Borrowings, interest rate">7.2</span>% p.a). All these balances were repayable within one year after the end of the reporting period.</span></td></tr> </table> 1371598 1505771 2121080 6713288 2130248 2133931 5622926 10352990 5622926 10085523 267467 5622926 10352990 5622926 10313887 39103 5622926 10352990 5622926 10313887 39103 425255 356431 704886 356431 1130141 0.04 0.05 425255 0.08 356431 704886 0.036 0.06 0.072 <p id="xdx_80B_ecustom--DisclosureOfAmountsDueToAnUltimateBeneficialShareholderExplanatory_zmI8x1i7hol1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>14</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82A_zNLQluGCuwmb">AMOUNTS DUE TO AN ULTIMATE BENEFICIAL SHAREHOLDER</span></b></span></td></tr> </table> <p id="xdx_89E_ecustom--DisclosureAmountsDueToAnUltimateBeneficialShareholderExplanatory_zLgaXF0YHjUd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BD_zTxK64yJ5tL7" style="display: none">SCHEDULE OF AMOUNTS DUE TO AN ULTIMATE BENEFICIAL SHAREHOLDER</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20251231_zZfrsZQGhtx4" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20241231_zU5eF3rQl1F" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_400_eifrs-full--OtherLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zCz3Il2x6zgb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Due within one year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">310,696</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,142,024</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--OtherLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_zQCA9m8GwHY6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Due after one year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1679">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">12,300,650</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--OtherLiabilities_iI_z5xfUS1NVXy5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">310,696</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">13,442,674</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AA_zhGE3ubT8Bb1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As at December 31, 2025, all amounts are unsecured, interest free and repayable on demand.</span></p> <p id="xdx_89E_ecustom--DisclosureAmountsDueToAnUltimateBeneficialShareholderExplanatory_zLgaXF0YHjUd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BD_zTxK64yJ5tL7" style="display: none">SCHEDULE OF AMOUNTS DUE TO AN ULTIMATE BENEFICIAL SHAREHOLDER</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20251231_zZfrsZQGhtx4" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20241231_zU5eF3rQl1F" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr id="xdx_400_eifrs-full--OtherLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zCz3Il2x6zgb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: justify">Due within one year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">310,696</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1,142,024</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--OtherLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_zQCA9m8GwHY6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Due after one year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1679">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">12,300,650</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--OtherLiabilities_iI_z5xfUS1NVXy5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">310,696</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">13,442,674</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 310696 1142024 12300650 310696 13442674 <p id="xdx_804_eifrs-full--DisclosureOfLeasesExplanatory_zwrqX0YNIG96" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>15</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_823_zOYoIiU1L0Eg">LEASE LIABILITIES</span></b></span></td></tr> </table> <p id="xdx_893_ecustom--DisclosureScheduleOfLeaseLiabilitiesExplanatory_zFjzUFGJQle" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BF_zE9lpYEfH4C3" style="display: none">SCHEDULE OF LEASE LIABILITIES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251231_zjDqpaRiTQ81" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20241231_zre99XJTTVPl" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_405_eifrs-full--LeaseLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zG8uM2GOQ7Wc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Within one year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">40,057</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">121,335</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--LeaseLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zAjYYg9KV2Ma" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Within a period of more than one year but not more than two years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,535</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">127,261</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--LeaseLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember_zlccY4u2oyFg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Within a period of more than two years but not more than five years</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">24,185</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">334,849</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--LeaseLiabilities_iI_zt7JlQEAMuC5" style="vertical-align: bottom; background-color: White"> <td><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease liabilities gross</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">93,777</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">583,445</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--CurrentLeaseLiabilities_iNI_di_zsiTUddQOcr2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: Amount due for settlement with 12 months shown under current liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(40,057</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(121,335</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_eifrs-full--NoncurrentLeaseLiabilities_iI_z6qAVI3ICSYf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Amount due for settlement after 12 months shown under non-current liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">53,720</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">462,110</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A3_zEOkkklKFanh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The weighted average incremental borrowing rates applied to lease liabilities range from <span id="xdx_90C_eifrs-full--WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16_iI_pid_dp_uPure_c20251231__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_znAeROo35Mef" title="Weighted average incremental borrowing rates">3</span>% to <span id="xdx_908_eifrs-full--WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16_iI_pid_dp_uPure_c20251231__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zgQKRW0LJ0Ah" title="Weighted average incremental borrowing rates">5</span>% per annum (2024: <span id="xdx_902_eifrs-full--WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16_iI_pid_dp_uPure_c20241231__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zkV88gnPmhz1" title="Weighted average incremental borrowing rates">3</span>% to <span id="xdx_906_eifrs-full--WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16_iI_pid_dp_uPure_c20241231__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zJ2jNlMQ9SWi" title="Weighted average incremental borrowing rates">9</span>% per annum).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_ecustom--DisclosureScheduleOfLeaseObligationsExplanatory_zPCr9py547A7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease obligations that are denominated in currencies other than the functional currencies of the relevant group entities are set out below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B7_zaMDSHgv7yKl" style="display: none">SCHEDULE OF LEASE OBLIGATIONS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_zwHeSIbteOhe" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20241231_zCkM3S7vszu3" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_401_ecustom--LeaseObligations_iI_hsrt--CurrencyAxis__currency--EUR_zq9dtEoFUu92" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%">EUR</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">11,773</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">25,658</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--LeaseObligations_iI_hsrt--CurrencyAxis__currency--CNY_zAYewfqfFm97" style="vertical-align: bottom; background-color: White"> <td>CNY</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">82,005</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">105,205</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--LeaseObligations_iI_hsrt--CurrencyAxis__currency--CNY_zRHZbb1MmT17" style="display: none; vertical-align: bottom; background-color: White"> <td>Lease Obligations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">82,005</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">105,205</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A1_zKNb7SeoW4Ld" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_893_ecustom--DisclosureScheduleOfLeaseLiabilitiesExplanatory_zFjzUFGJQle" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BF_zE9lpYEfH4C3" style="display: none">SCHEDULE OF LEASE LIABILITIES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251231_zjDqpaRiTQ81" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20241231_zre99XJTTVPl" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_405_eifrs-full--LeaseLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zG8uM2GOQ7Wc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Within one year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">40,057</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">121,335</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--LeaseLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zAjYYg9KV2Ma" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Within a period of more than one year but not more than two years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,535</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">127,261</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--LeaseLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember_zlccY4u2oyFg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Within a period of more than two years but not more than five years</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">24,185</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">334,849</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--LeaseLiabilities_iI_zt7JlQEAMuC5" style="vertical-align: bottom; background-color: White"> <td><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease liabilities gross</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">93,777</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">583,445</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--CurrentLeaseLiabilities_iNI_di_zsiTUddQOcr2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: Amount due for settlement with 12 months shown under current liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(40,057</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(121,335</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_eifrs-full--NoncurrentLeaseLiabilities_iI_z6qAVI3ICSYf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Amount due for settlement after 12 months shown under non-current liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">53,720</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">462,110</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 40057 121335 29535 127261 24185 334849 93777 583445 40057 121335 53720 462110 0.03 0.05 0.03 0.09 <p id="xdx_892_ecustom--DisclosureScheduleOfLeaseObligationsExplanatory_zPCr9py547A7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease obligations that are denominated in currencies other than the functional currencies of the relevant group entities are set out below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B7_zaMDSHgv7yKl" style="display: none">SCHEDULE OF LEASE OBLIGATIONS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_zwHeSIbteOhe" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20241231_zCkM3S7vszu3" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_401_ecustom--LeaseObligations_iI_hsrt--CurrencyAxis__currency--EUR_zq9dtEoFUu92" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%">EUR</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">11,773</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">25,658</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--LeaseObligations_iI_hsrt--CurrencyAxis__currency--CNY_zAYewfqfFm97" style="vertical-align: bottom; background-color: White"> <td>CNY</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">82,005</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">105,205</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--LeaseObligations_iI_hsrt--CurrencyAxis__currency--CNY_zRHZbb1MmT17" style="display: none; vertical-align: bottom; background-color: White"> <td>Lease Obligations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">82,005</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">105,205</td><td style="text-align: left"> </td></tr> </table> 11773 25658 82005 105205 82005 105205 <p id="xdx_805_eifrs-full--DisclosureOfClassesOfShareCapitalExplanatory_zhxZtMxhCdN2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>16</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82A_ze1VJs2n1wFb">SHARE CAPITAL</span></b></span></td></tr> </table> <p id="xdx_89F_ecustom--DisclosureOfShareCapitalExplanatory_z9UB3KJaCnZ1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B4_zxdVl1iU9RO6" style="display: none">SCHEDULE OF SHARE CAPITAL</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231_zLLYqqErwy0b" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20241231_zaHcRWOBm9O2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Paid up capital:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--IssuedCapital_iI_zmIKfOiLnTXa" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; padding-bottom: 2.5pt">At January 1 and December 31</td><td style="display: none; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; display: none; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; display: none; text-align: right">132,425</td><td style="display: none; padding-bottom: 2.5pt; text-align: left"> </td><td style="display: none; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; display: none; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; display: none; text-align: right">132,425</td><td style="display: none; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eifrs-full--NumberOfSharesIssued_iI_c20251231_zglygJCXjG1g" title="Ordinary shares">132,425,321</span> ordinary shares (2024: <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eifrs-full--NumberOfSharesIssued_iI_c20241231_zegDDBmxjGIh" title="Ordinary shares">132,425,321</span> ordinary shares):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--IssuedCapital_iI_zFmhdn8NUrMg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; padding-bottom: 2.5pt">At January 1 and December 31</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">132,425</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">132,425</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--IssuedCapital_iI_zo8RMDbtGRrk" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Paid up capital</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">132,425</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">132,425</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AF_zPO9HLJQJO9i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2025, the Company is authorized to issue a maximum of <span id="xdx_90E_eifrs-full--NumberOfSharesAuthorised_iI_c20251231_zovo5pMm6iN4" title="Authorized shares">8,000,000,000</span> shares and paid up <span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_c20251231_zC1sXe9fgHbe" title="Paid up capital ordinary shares">132,425,321</span> ordinary shares with a par value of USD<span id="xdx_90F_eifrs-full--ParValuePerShare_iI_uUSDPShares_c20251231_z7XevvH6GH46" title="Par value per share">0.001</span>. The currently issued <span id="xdx_908_eifrs-full--NumberOfSharesIssued_iI_c20251231_zCspXogsITGb" title="Ordinary shares">132,425,321</span> Ordinary Shares be and are re-designated and re-classified into (i) <span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_c20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBOrdinarySharesMember_z4XCwDVvFCB4" title="Ordinary shares">92,932,850</span> Class B Ordinary Shares with 50 votes per share and (ii) <span id="xdx_90F_eifrs-full--NumberOfSharesIssued_iI_c20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zFsvV03tnOl3" title="Ordinary shares">39,492,471</span> Class A Ordinary Shares with 1 vote per share. The remaining authorized but unissued <span id="xdx_901_ecustom--NumberOfSharesAuthorisedUnissued_iI_c20251231_z6vmqR3VrQUf" title="Authorized shares unissued">7,867,574,679</span> Ordinary Shares be and are re-designated and re-classified into (i) <span id="xdx_904_ecustom--NumberOfSharesUnissued_iI_c20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zBMZExtoDQC9" title="Ordinary shares unissued">7,480,507,529</span> Class A Ordinary Shares and (ii) <span id="xdx_905_ecustom--NumberOfSharesUnissued_iI_c20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBOrdinarySharesMember_zvlrL0tBKzac" title="Ordinary shares unissued">387,067,150</span> Class B Ordinary Shares.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2024, the Company is authorized to issue a maximum of <span id="xdx_900_eifrs-full--NumberOfSharesAuthorised_iI_c20241231_zlV3eh1fC2u7" title="Authorized shares">200,000,000</span> shares and paid up <span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_c20241231_zvln0RkzgfS6" title="Paid up capital ordinary shares">132,425,321</span> ordinary shares with a par value of USD<span id="xdx_903_eifrs-full--ParValuePerShare_iI_uUSDPShares_c20241231_zVXHRgKZWfkj" title="Par value per share">0.001</span>. Each paid up ordinary share carries one vote and carry a right to dividends as and when declared by the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Details of share option scheme issued by the Group is described in note 22.</span></p> <p id="xdx_89F_ecustom--DisclosureOfShareCapitalExplanatory_z9UB3KJaCnZ1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B4_zxdVl1iU9RO6" style="display: none">SCHEDULE OF SHARE CAPITAL</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231_zLLYqqErwy0b" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20241231_zaHcRWOBm9O2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Paid up capital:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--IssuedCapital_iI_zmIKfOiLnTXa" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; padding-bottom: 2.5pt">At January 1 and December 31</td><td style="display: none; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; display: none; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; display: none; text-align: right">132,425</td><td style="display: none; padding-bottom: 2.5pt; text-align: left"> </td><td style="display: none; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; display: none; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; display: none; text-align: right">132,425</td><td style="display: none; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eifrs-full--NumberOfSharesIssued_iI_c20251231_zglygJCXjG1g" title="Ordinary shares">132,425,321</span> ordinary shares (2024: <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eifrs-full--NumberOfSharesIssued_iI_c20241231_zegDDBmxjGIh" title="Ordinary shares">132,425,321</span> ordinary shares):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--IssuedCapital_iI_zFmhdn8NUrMg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; padding-bottom: 2.5pt">At January 1 and December 31</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">132,425</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">132,425</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--IssuedCapital_iI_zo8RMDbtGRrk" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Paid up capital</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">132,425</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">132,425</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 132425 132425 132425321 132425321 132425 132425 132425 132425 8000000000 132425321 0.001 132425321 92932850 39492471 7867574679 7480507529 387067150 200000000 132425321 0.001 <p id="xdx_801_eifrs-full--DisclosureOfEntitysReportableSegmentsExplanatory_zxBoCnEMifh5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>17</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82E_z9Umb0Ik4P6f">REVENUE AND SEGMENT INFORMATION</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group is currently organized into two operating divisions – Direct Purchase and Original Design Manufacturer (“ODM”) Services, and Manufacturing segments. These segments are the basis on which the Group reports its primary segment information to the chief operating decision marker. The business nature of each segment is disclosed as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Direct Purchase and ODM Segment</b> – being the business of sourcing of live wood and owning designed design on wood products for sales to end customers.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Manufacturing Segment</b> – being the business with involvement in manufacturing of decking, flooring or sawn timbers.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Segment information of these businesses is presented below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reconciliation of the reportable segment revenue, profit or loss</span></td></tr> </table> <p id="xdx_890_eifrs-full--DisclosureOfOperatingSegmentsExplanatory_zvltYB16zgT7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B4_zsbfU2yH0UAc" style="display: none">SCHEDULE OF REVENUE AND SEGMENT INFORMATION</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250101__20251231__ifrs-full--SegmentsAxis__custom--DirectPurchaseODMMember_zFbjmbvbjnOl" style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: center">Direct<br/> Purchase <br/>and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250101__20251231__ifrs-full--SegmentsAxis__custom--ManufacturingMember_z7oiwltQO5c" style="border-bottom: Black 1pt solid; text-align: center">Manufacturing</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250101__20251231__ifrs-full--SegmentsAxis__custom--UnallocatedMember_zz26VqXAHBIi" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250101__20251231__ifrs-full--SegmentsAxis__ifrs-full--ReportableSegmentsMember_zD895DQXrsRa" style="border-bottom: Black 1pt solid; text-align: center">Total reportable <br/>segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; text-align: center">For the year ended December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: center">Direct<br/> Purchase <br/>and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Manufacturing</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total reportable <br/>segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_403_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--LogsMember_zajOSWh3mX55" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%">Logs</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">5,632,281</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">     <span style="-sec-ix-hidden: xdx2ixbrl1772">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1773">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">5,632,281</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--FlooringMember_zXfDXQyOlYsl" style="vertical-align: bottom; background-color: White"> <td>Flooring</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,524,361</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1777">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1778">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,524,361</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--DeckingMember_zmESr3j3kM47" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Decking</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,157,385</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1782">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1783">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,157,385</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--SawnTimberMember_zq2MDpgf4jZf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Sawn timber</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">270,144</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1787">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1788">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">270,144</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--Revenue_zJwsNUKHWdEa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Revenue from external customers and segment revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,584,171</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1792">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1793">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,584,171</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--RevenueFromInterest_zElQIT7NWLBf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,214</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1797">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,254</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--InterestExpense_zitgUsSy7S" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">500,970</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1802">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,316</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">503,286</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DepreciationAndAmortisationExpense_zU9qqJTvutUa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Depreciation/amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">170,961</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1807">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">950</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">171,911</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--ProfitLossBeforeTax_z1hy0pO10YI5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Reportable segment results</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,532,383</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1812">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(832,402</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,364,785</td><td style="text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240101__20241231__ifrs-full--SegmentsAxis__custom--DirectPurchaseODMMember_z1wKu5cly6Xd" style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: center">Direct<br/> Purchase <br/>and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20240101__20241231__ifrs-full--SegmentsAxis__custom--ManufacturingMember_z4n2BWhifVg8" style="border-bottom: Black 1pt solid; text-align: center">Manufacturing</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20240101__20241231__ifrs-full--SegmentsAxis__custom--UnallocatedMember_zAUFaoRELZZk" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20240101__20241231__ifrs-full--SegmentsAxis__ifrs-full--ReportableSegmentsMember_zzdRXC6wEOSc" style="border-bottom: Black 1pt solid; text-align: center">Total reportable <br/>segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; text-align: center">For the year ended December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: center">Direct<br/> Purchase <br/>and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Manufacturing</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total reportable <br/>segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_403_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--LogsMember_zA2qgpORkqgi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%">Logs</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">12,160,350</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">     <span style="-sec-ix-hidden: xdx2ixbrl1817">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1818">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">12,160,350</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--FlooringMember_zXvY0F7siQTj" style="vertical-align: bottom; background-color: White"> <td>Flooring</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">745,270</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1822">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1823">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">745,270</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--DeckingMember_z71F6avzMp1l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Decking</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,375,933</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1827">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1828">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,375,933</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--SawnTimberMember_z6WIol5dC828" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Sawn timber</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">52,862</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1832">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1833">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">52,862</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--CarbonCreditsMember_zZVZ7SwPuefc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Carbon credits</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,260</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1837">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1838">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,260</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--Revenue_zgdNpelE8Ju2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Revenue from external customers and segment revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,340,575</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1842">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1843">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,340,575</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--RevenueFromInterest_zZztC3qBUKaj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,173</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1847">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">188</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,361</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--InterestExpense_zjIFc83UyRxl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">601,703</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1852">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,280</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">705,355</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DepreciationAndAmortisationExpense_zmVXolD3uiOf" style="vertical-align: bottom; background-color: White"> <td>Depreciation/amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">73,465</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1857">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,748</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">78,213</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--ProfitLossBeforeTax_z3OcRaWRFWHj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reportable segment results</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,090</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1862">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,003,237</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,011,327</td><td style="text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20230101__20231231__ifrs-full--SegmentsAxis__custom--DirectPurchaseODMMember_zOlMUPzhHPN4" style="border-bottom: Black 1pt solid; text-align: center">Direct Purchase <br/>and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20230101__20231231__ifrs-full--SegmentsAxis__custom--ManufacturingMember_zye0bLJxtAk2" style="border-bottom: Black 1pt solid; text-align: center">Manufacturing</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20230101__20231231__ifrs-full--SegmentsAxis__custom--UnallocatedMember_z8i0IQ1jgZr9" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20230101__20231231__ifrs-full--SegmentsAxis__ifrs-full--ReportableSegmentsMember_zfm909q49Yjc" style="border-bottom: Black 1pt solid; text-align: center">Total reportable <br/>segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; text-align: center">For the year ended December 31, 2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Direct Purchase <br/>and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Manufacturing</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total reportable <br/>segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_403_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--LogsMember_zl6LWjLHA8ph" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%">Logs</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">10,024,248</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">     <span style="-sec-ix-hidden: xdx2ixbrl1867">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1868">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">10,024,248</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--FlooringMember_zOTCwyeYGMYi" style="vertical-align: bottom; background-color: White"> <td>Flooring</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,124,022</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1872">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1873">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,124,022</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--DeckingMember_zRFs2hZSHgXa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Decking</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,393,401</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1877">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1878">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,393,401</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--SawnTimberMember_zaLjlzuiYM9e" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Sawn timber</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">131,800</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1882">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1883">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">131,800</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--Revenue_zxgD1XYMgd02" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Revenue from external customers and segment revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,673,471</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1887">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1888">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,673,471</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--RevenueFromInterest_z8TkGe58ktM2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,402</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1892">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,837</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,239</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--InterestExpense_zDST90mPqhU8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">575,742</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1897">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">687,367</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,263,110</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DepreciationAndAmortisationExpense_ztrBMNhOL6J1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Depreciation/amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">118,514</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1902">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,741</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">127,255</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--ProfitLossBeforeTax_zQP6rPcGGeXe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Reportable segment results</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(207,401</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1907">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(545,680</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(753,081</td><td style="text-align: left">)</td></tr> </table> <p id="xdx_8A6_zKnA6BJYeeDj" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89F_ecustom--DescriptionOfScheduleOfReportableSegmentAssetsAndLiabilitiesExplanatory_zpsaTXQVkQR4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B7_zKLleagTXyYg" style="display: none">SCHEDULE OF REPORTABLE SEGMENT ASSETS AND LIABILITIES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reconciliation of the reportable segment assets and liabilities</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20251231__ifrs-full--SegmentsAxis__custom--DirectPurchaseODMMember_zr8yVlQhX8Cf" style="border-bottom: Black 1pt solid; text-align: center">Direct Purchase <br/>and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20251231__ifrs-full--SegmentsAxis__custom--ManufacturingMember_zadingZl7Zlk" style="border-bottom: Black 1pt solid; text-align: center">Manufacturing</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20251231__ifrs-full--SegmentsAxis__custom--UnallocatedMember_zh7Io7EGuWe3" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20251231__ifrs-full--SegmentsAxis__ifrs-full--ReportableSegmentsMember_zdUPQTH5Lpf7" style="border-bottom: Black 1pt solid; text-align: center">Total reportable <br/>segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; text-align: center">As at December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Direct Purchase <br/>and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Manufacturing</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total reportable <br/>segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_40F_eifrs-full--Assets_iI_zQFP3quC48Bc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Reportable segment assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">14,035,272</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">      <span style="-sec-ix-hidden: xdx2ixbrl1914">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">343,100</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">14,378,372</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--Liabilities_iNI_di_zb6lGzkMnu35" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reportable segment liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,290,872</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1919">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,316,649</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(10,607,521</td><td style="text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20241231__ifrs-full--SegmentsAxis__custom--DirectPurchaseODMMember_zhRzVPJySN0l" style="border-bottom: Black 1pt solid; text-align: center">Direct Purchase <br/>and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20241231__ifrs-full--SegmentsAxis__custom--ManufacturingMember_zfmpxGlSb749" style="border-bottom: Black 1pt solid; text-align: center">Manufacturing</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20241231__ifrs-full--SegmentsAxis__custom--UnallocatedMember_zYcjuzvPrage" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20241231__ifrs-full--SegmentsAxis__ifrs-full--ReportableSegmentsMember_z020JTboLVt1" style="border-bottom: Black 1pt solid; text-align: center">Total reportable <br/>segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; text-align: center">As at December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Direct Purchase <br/>and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Manufacturing</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total reportable <br/>segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_40F_eifrs-full--Assets_iI_zxT166rS19G5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Reportable segment assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">12,143,525</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">28,500,105</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">164,441</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">40,808,071</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--Liabilities_iNI_di_z1PYmFPhb9Nh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reportable segment liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(14,420,451</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(15,186,711</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,092,817</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(31,699,979</td><td style="text-align: left">)</td></tr> </table> <p id="xdx_8AF_zInJNiiuxRLb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Disaggregation of revenue from contracts with customers</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_897_eifrs-full--DisclosureOfGeographicalAreasExplanatory_z4OK2FhfKNmk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In the following table, revenue is disaggregated by the geographical locations of customers and by the timing of revenue recognition.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BE_zpfyyR3PK3E4" style="display: none">SCHEDULE OF REVENUES BY GEOGRAPHICAL LOCATIONS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250101__20251231_zpwrmM5tBGWl" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20240101__20241231_zDBACBafBl04" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20230101__20231231_zwaXwKIM3Zze" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Geographical locations:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--Revenue_hifrs-full--GeographicalAreasAxis__country--CN_zxpW7D9NnE84" style="vertical-align: bottom; background-color: White"> <td style="width: 52%">China</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">6,503,329</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">7,650,663</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">10,303,013</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--Revenue_hifrs-full--GeographicalAreasAxis__srt--EuropeMember_zW50jtV4PM02" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Europe</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,968,041</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,091,360</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,036,052</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--Revenue_hifrs-full--GeographicalAreasAxis__srt--SouthAmericaMember_zBn9OcU5DoGh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">South America</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,089</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1944">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">895,851</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--Revenue_hifrs-full--GeographicalAreasAxis__srt--NorthAmericaMember_zOgQTKbCU0zk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">North America</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">317,137</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">514,777</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,036</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--Revenue_hifrs-full--GeographicalAreasAxis__srt--AsiaMember_z9fdQJsufkxd" style="vertical-align: bottom; background-color: White"> <td>Asia</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,531,033</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,056,712</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">395,521</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--Revenue_hifrs-full--GeographicalAreasAxis__srt--AfricaMember_zQkzF1ED3Ml9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Africa</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">248,542</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">27,063</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1957">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Revenue_zUs4fXL4ES9k" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">14,584,171</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">16,340,575</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">17,673,473</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Timing of revenue recognition:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Revenue_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredAtPointInTimeMember_zEOc1mJJFTej" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">At a point in time</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,584,171</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,340,575</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,673,473</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A7_zA8QuSRzc8fb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Information about major customers is disclosed in note 24 (e).</span></p> <p id="xdx_890_eifrs-full--DisclosureOfOperatingSegmentsExplanatory_zvltYB16zgT7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B4_zsbfU2yH0UAc" style="display: none">SCHEDULE OF REVENUE AND SEGMENT INFORMATION</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250101__20251231__ifrs-full--SegmentsAxis__custom--DirectPurchaseODMMember_zFbjmbvbjnOl" style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: center">Direct<br/> Purchase <br/>and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250101__20251231__ifrs-full--SegmentsAxis__custom--ManufacturingMember_z7oiwltQO5c" style="border-bottom: Black 1pt solid; text-align: center">Manufacturing</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250101__20251231__ifrs-full--SegmentsAxis__custom--UnallocatedMember_zz26VqXAHBIi" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250101__20251231__ifrs-full--SegmentsAxis__ifrs-full--ReportableSegmentsMember_zD895DQXrsRa" style="border-bottom: Black 1pt solid; text-align: center">Total reportable <br/>segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; text-align: center">For the year ended December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: center">Direct<br/> Purchase <br/>and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Manufacturing</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total reportable <br/>segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_403_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--LogsMember_zajOSWh3mX55" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%">Logs</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">5,632,281</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">     <span style="-sec-ix-hidden: xdx2ixbrl1772">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1773">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">5,632,281</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--FlooringMember_zXfDXQyOlYsl" style="vertical-align: bottom; background-color: White"> <td>Flooring</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,524,361</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1777">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1778">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,524,361</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--DeckingMember_zmESr3j3kM47" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Decking</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,157,385</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1782">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1783">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,157,385</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--SawnTimberMember_zq2MDpgf4jZf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Sawn timber</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">270,144</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1787">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1788">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">270,144</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--Revenue_zJwsNUKHWdEa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Revenue from external customers and segment revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,584,171</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1792">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1793">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,584,171</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--RevenueFromInterest_zElQIT7NWLBf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,214</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1797">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,254</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--InterestExpense_zitgUsSy7S" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">500,970</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1802">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,316</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">503,286</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DepreciationAndAmortisationExpense_zU9qqJTvutUa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Depreciation/amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">170,961</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1807">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">950</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">171,911</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--ProfitLossBeforeTax_z1hy0pO10YI5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Reportable segment results</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,532,383</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1812">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(832,402</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,364,785</td><td style="text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240101__20241231__ifrs-full--SegmentsAxis__custom--DirectPurchaseODMMember_z1wKu5cly6Xd" style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: center">Direct<br/> Purchase <br/>and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20240101__20241231__ifrs-full--SegmentsAxis__custom--ManufacturingMember_z4n2BWhifVg8" style="border-bottom: Black 1pt solid; text-align: center">Manufacturing</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20240101__20241231__ifrs-full--SegmentsAxis__custom--UnallocatedMember_zAUFaoRELZZk" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20240101__20241231__ifrs-full--SegmentsAxis__ifrs-full--ReportableSegmentsMember_zzdRXC6wEOSc" style="border-bottom: Black 1pt solid; text-align: center">Total reportable <br/>segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; text-align: center">For the year ended December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; white-space: nowrap; text-align: center">Direct<br/> Purchase <br/>and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Manufacturing</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total reportable <br/>segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_403_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--LogsMember_zA2qgpORkqgi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%">Logs</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">12,160,350</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">     <span style="-sec-ix-hidden: xdx2ixbrl1817">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1818">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">12,160,350</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--FlooringMember_zXvY0F7siQTj" style="vertical-align: bottom; background-color: White"> <td>Flooring</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">745,270</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1822">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1823">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">745,270</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--DeckingMember_z71F6avzMp1l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Decking</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,375,933</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1827">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1828">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,375,933</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--SawnTimberMember_z6WIol5dC828" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Sawn timber</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">52,862</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1832">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1833">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">52,862</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--CarbonCreditsMember_zZVZ7SwPuefc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Carbon credits</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,260</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1837">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1838">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,260</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--Revenue_zgdNpelE8Ju2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Revenue from external customers and segment revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,340,575</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1842">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1843">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,340,575</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--RevenueFromInterest_zZztC3qBUKaj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,173</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1847">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">188</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,361</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--InterestExpense_zjIFc83UyRxl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">601,703</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1852">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,280</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">705,355</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DepreciationAndAmortisationExpense_zmVXolD3uiOf" style="vertical-align: bottom; background-color: White"> <td>Depreciation/amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">73,465</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1857">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,748</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">78,213</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--ProfitLossBeforeTax_z3OcRaWRFWHj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reportable segment results</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(8,090</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1862">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,003,237</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,011,327</td><td style="text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20230101__20231231__ifrs-full--SegmentsAxis__custom--DirectPurchaseODMMember_zOlMUPzhHPN4" style="border-bottom: Black 1pt solid; text-align: center">Direct Purchase <br/>and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20230101__20231231__ifrs-full--SegmentsAxis__custom--ManufacturingMember_zye0bLJxtAk2" style="border-bottom: Black 1pt solid; text-align: center">Manufacturing</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20230101__20231231__ifrs-full--SegmentsAxis__custom--UnallocatedMember_z8i0IQ1jgZr9" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20230101__20231231__ifrs-full--SegmentsAxis__ifrs-full--ReportableSegmentsMember_zfm909q49Yjc" style="border-bottom: Black 1pt solid; text-align: center">Total reportable <br/>segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; text-align: center">For the year ended December 31, 2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Direct Purchase <br/>and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Manufacturing</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total reportable <br/>segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_403_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--LogsMember_zl6LWjLHA8ph" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%">Logs</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">10,024,248</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">     <span style="-sec-ix-hidden: xdx2ixbrl1867">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1868">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">10,024,248</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--FlooringMember_zOTCwyeYGMYi" style="vertical-align: bottom; background-color: White"> <td>Flooring</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,124,022</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1872">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1873">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,124,022</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--DeckingMember_zRFs2hZSHgXa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Decking</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,393,401</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1877">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1878">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,393,401</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--SawnTimberMember_zaLjlzuiYM9e" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Sawn timber</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">131,800</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1882">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1883">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">131,800</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--Revenue_zxgD1XYMgd02" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Revenue from external customers and segment revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,673,471</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1887">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1888">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,673,471</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--RevenueFromInterest_z8TkGe58ktM2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,402</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1892">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,837</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,239</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--InterestExpense_zDST90mPqhU8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">575,742</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1897">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">687,367</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,263,110</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DepreciationAndAmortisationExpense_ztrBMNhOL6J1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Depreciation/amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">118,514</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1902">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,741</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">127,255</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--ProfitLossBeforeTax_zQP6rPcGGeXe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Reportable segment results</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(207,401</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1907">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(545,680</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(753,081</td><td style="text-align: left">)</td></tr> </table> 5632281 5632281 7524361 7524361 1157385 1157385 270144 270144 14584171 14584171 3214 40 3254 500970 2316 503286 170961 950 171911 -5532383 -832402 -6364785 12160350 12160350 745270 745270 3375933 3375933 52862 52862 6260 6260 16340575 16340575 13173 188 13361 601703 2280 705355 73465 4748 78213 -8090 -1003237 -1011327 10024248 10024248 2124022 2124022 5393401 5393401 131800 131800 17673471 17673471 19402 3837 23239 575742 687367 1263110 118514 8741 127255 -207401 -545680 -753081 <p id="xdx_89F_ecustom--DescriptionOfScheduleOfReportableSegmentAssetsAndLiabilitiesExplanatory_zpsaTXQVkQR4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B7_zKLleagTXyYg" style="display: none">SCHEDULE OF REPORTABLE SEGMENT ASSETS AND LIABILITIES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reconciliation of the reportable segment assets and liabilities</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20251231__ifrs-full--SegmentsAxis__custom--DirectPurchaseODMMember_zr8yVlQhX8Cf" style="border-bottom: Black 1pt solid; text-align: center">Direct Purchase <br/>and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20251231__ifrs-full--SegmentsAxis__custom--ManufacturingMember_zadingZl7Zlk" style="border-bottom: Black 1pt solid; text-align: center">Manufacturing</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20251231__ifrs-full--SegmentsAxis__custom--UnallocatedMember_zh7Io7EGuWe3" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20251231__ifrs-full--SegmentsAxis__ifrs-full--ReportableSegmentsMember_zdUPQTH5Lpf7" style="border-bottom: Black 1pt solid; text-align: center">Total reportable <br/>segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; text-align: center">As at December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Direct Purchase <br/>and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Manufacturing</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total reportable <br/>segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_40F_eifrs-full--Assets_iI_zQFP3quC48Bc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Reportable segment assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">14,035,272</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">      <span style="-sec-ix-hidden: xdx2ixbrl1914">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">343,100</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">14,378,372</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--Liabilities_iNI_di_zb6lGzkMnu35" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reportable segment liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,290,872</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1919">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,316,649</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(10,607,521</td><td style="text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20241231__ifrs-full--SegmentsAxis__custom--DirectPurchaseODMMember_zhRzVPJySN0l" style="border-bottom: Black 1pt solid; text-align: center">Direct Purchase <br/>and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20241231__ifrs-full--SegmentsAxis__custom--ManufacturingMember_zfmpxGlSb749" style="border-bottom: Black 1pt solid; text-align: center">Manufacturing</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20241231__ifrs-full--SegmentsAxis__custom--UnallocatedMember_zYcjuzvPrage" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20241231__ifrs-full--SegmentsAxis__ifrs-full--ReportableSegmentsMember_z020JTboLVt1" style="border-bottom: Black 1pt solid; text-align: center">Total reportable <br/>segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; text-align: center">As at December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Direct Purchase <br/>and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Manufacturing</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total reportable <br/>segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_40F_eifrs-full--Assets_iI_zxT166rS19G5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Reportable segment assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">12,143,525</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">28,500,105</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">164,441</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">40,808,071</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--Liabilities_iNI_di_z1PYmFPhb9Nh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reportable segment liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(14,420,451</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(15,186,711</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,092,817</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(31,699,979</td><td style="text-align: left">)</td></tr> </table> 14035272 343100 14378372 9290872 1316649 10607521 12143525 28500105 164441 40808071 14420451 15186711 2092817 31699979 <p id="xdx_897_eifrs-full--DisclosureOfGeographicalAreasExplanatory_z4OK2FhfKNmk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In the following table, revenue is disaggregated by the geographical locations of customers and by the timing of revenue recognition.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BE_zpfyyR3PK3E4" style="display: none">SCHEDULE OF REVENUES BY GEOGRAPHICAL LOCATIONS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250101__20251231_zpwrmM5tBGWl" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20240101__20241231_zDBACBafBl04" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20230101__20231231_zwaXwKIM3Zze" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Geographical locations:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--Revenue_hifrs-full--GeographicalAreasAxis__country--CN_zxpW7D9NnE84" style="vertical-align: bottom; background-color: White"> <td style="width: 52%">China</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">6,503,329</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">7,650,663</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">10,303,013</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--Revenue_hifrs-full--GeographicalAreasAxis__srt--EuropeMember_zW50jtV4PM02" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Europe</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,968,041</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,091,360</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,036,052</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--Revenue_hifrs-full--GeographicalAreasAxis__srt--SouthAmericaMember_zBn9OcU5DoGh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">South America</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,089</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1944">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">895,851</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--Revenue_hifrs-full--GeographicalAreasAxis__srt--NorthAmericaMember_zOgQTKbCU0zk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">North America</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">317,137</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">514,777</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,036</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--Revenue_hifrs-full--GeographicalAreasAxis__srt--AsiaMember_z9fdQJsufkxd" style="vertical-align: bottom; background-color: White"> <td>Asia</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,531,033</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,056,712</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">395,521</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--Revenue_hifrs-full--GeographicalAreasAxis__srt--AfricaMember_zQkzF1ED3Ml9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Africa</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">248,542</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">27,063</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1957">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Revenue_zUs4fXL4ES9k" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">14,584,171</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">16,340,575</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">17,673,473</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Timing of revenue recognition:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Revenue_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredAtPointInTimeMember_zEOc1mJJFTej" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">At a point in time</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,584,171</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,340,575</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17,673,473</td><td style="text-align: left"> </td></tr> </table> 6503329 7650663 10303013 1968041 4091360 6036052 16089 895851 317137 514777 43036 5531033 4056712 395521 248542 27063 14584171 16340575 17673473 14584171 16340575 17673473 <p id="xdx_800_eifrs-full--DisclosureOfOtherOperatingIncomeExpenseExplanatory_zRbu6GIrhbjj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>18</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_828_zkuHZpido4x9">OTHER INCOME (EXPENSE), NET</span></b></span></td></tr> </table> <p id="xdx_893_ecustom--DisclosureOfOtherExpensesIncomeNetExplanatory_zhwfzIQX8I6h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BF_zLVSryA3NFB9" style="display: none">SCHEDULE OF OTHER INCOME, NET</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250101__20251231_zxMmCqgDojyf" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20240101__20241231_zbqmOGzkBo11" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20230101__20231231_zKaJPlPAYrbe" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_402_ecustom--GainOnDisposalOfPropertyPlantAndEquipment_maOOIEzmWc_zmsR495L6w72" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Gain (loss) on disposal of property, plant and equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">62,692</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">93</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">(18,873</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--GainOnLeaseModification_maOOIEzmWc_zisYnHv5no31" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Gain on lease modification</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1975">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1976">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">703</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--Others_maOOIEzmWc_zAKrwnRPoBrk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,100</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(10,009</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">37,720</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--OtherOperatingIncomeExpense_iT_mtOOIEzmWc_z7tRUSFGb7i1" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">67,792</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,916</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,550</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A3_zrLHSA3nSlFc" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_893_ecustom--DisclosureOfOtherExpensesIncomeNetExplanatory_zhwfzIQX8I6h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BF_zLVSryA3NFB9" style="display: none">SCHEDULE OF OTHER INCOME, NET</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250101__20251231_zxMmCqgDojyf" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20240101__20241231_zbqmOGzkBo11" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20230101__20231231_zKaJPlPAYrbe" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_402_ecustom--GainOnDisposalOfPropertyPlantAndEquipment_maOOIEzmWc_zmsR495L6w72" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Gain (loss) on disposal of property, plant and equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">62,692</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">93</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">(18,873</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--GainOnLeaseModification_maOOIEzmWc_zisYnHv5no31" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Gain on lease modification</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1975">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1976">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">703</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--Others_maOOIEzmWc_zAKrwnRPoBrk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,100</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(10,009</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">37,720</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--OtherOperatingIncomeExpense_iT_mtOOIEzmWc_z7tRUSFGb7i1" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">67,792</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,916</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,550</td><td style="text-align: left"> </td></tr> </table> 62692 93 -18873 703 5100 -10009 37720 67792 -9916 19550 <p id="xdx_80B_eifrs-full--DisclosureOfFinanceCostExplanatory_zHuVAedZrOnl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>19</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82B_zf6swVXDhXq">FINANCE COSTS </span></b></span></td></tr> </table> <p id="xdx_896_ecustom--DisclosureOfFinanceCostsExplanatory_zBIUJmG9eQze" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B6_zCHQxHBClnRa" style="display: none">SCHEDULE OF FINANCE COSTS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250101__20251231_zOvvuGqZqe3" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240101__20241231_zdkUxbqzTFe8" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20230101__20231231_zkUNsUvRKWk2" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_408_eifrs-full--InterestExpenseOnBorrowings_maIEzvGL_zzJ3Ip2zmHbh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Interest expenses on bank borrowings</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">333,166</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">495,174</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">372,828</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--InterestExpensesOnOtherBorrowingsRelatedParties_maIEzvGL_zUDlm3u4y9lc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expenses on other borrowings</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">71,681</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30,461</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,638</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--InterestExpensesOnShareholderLoans_maIEzvGL_zTTikSPanVrj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expenses on shareholder loans</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,999</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">73,102</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">197,066</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--InterestExpenseOnBonds_maIEzvGL_zbtjk8Fp9TJf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expenses on convertible bonds</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2003">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2004">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">684,163</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--InterestExpenseOnLeaseLiabilities_maIEzvGL_zgQrmI4cZmU3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expenses on lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,898</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,247</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,415</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--BankAndSimilarCharges_maIEzvGL_zPtYWzTJZ0Ie" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Bank charges</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">75,542</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">101,371</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">99,558</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--FinanceCosts_iT_mtIEzvGL_zLAoVgAoEg12" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">503,286</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">705,355</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,362,668</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AA_zhP7LTJxNOjc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_896_ecustom--DisclosureOfFinanceCostsExplanatory_zBIUJmG9eQze" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B6_zCHQxHBClnRa" style="display: none">SCHEDULE OF FINANCE COSTS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250101__20251231_zOvvuGqZqe3" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240101__20241231_zdkUxbqzTFe8" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20230101__20231231_zkUNsUvRKWk2" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_408_eifrs-full--InterestExpenseOnBorrowings_maIEzvGL_zzJ3Ip2zmHbh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Interest expenses on bank borrowings</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">333,166</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">495,174</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">372,828</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--InterestExpensesOnOtherBorrowingsRelatedParties_maIEzvGL_zUDlm3u4y9lc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expenses on other borrowings</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">71,681</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30,461</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,638</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--InterestExpensesOnShareholderLoans_maIEzvGL_zTTikSPanVrj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expenses on shareholder loans</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,999</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">73,102</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">197,066</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--InterestExpenseOnBonds_maIEzvGL_zbtjk8Fp9TJf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expenses on convertible bonds</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2003">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2004">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">684,163</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--InterestExpenseOnLeaseLiabilities_maIEzvGL_zgQrmI4cZmU3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expenses on lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,898</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,247</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,415</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--BankAndSimilarCharges_maIEzvGL_zPtYWzTJZ0Ie" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Bank charges</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">75,542</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">101,371</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">99,558</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--FinanceCosts_iT_mtIEzvGL_zLAoVgAoEg12" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">503,286</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">705,355</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,362,668</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 333166 495174 372828 71681 30461 4638 18999 73102 197066 684163 3898 5247 4415 75542 101371 99558 503286 705355 1362668 <p id="xdx_803_ecustom--DisclosureOfLossProfitBeforeIncomeTaxExplanatory_zb1JnTsUjGc6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>20</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_825_zhCyoYIIqB9">LOSS BEFORE INCOME TAX</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_898_ecustom--DisclosureOfLossProfitBeforeIncomeTaxesExplanatory_zaafnEQ51rB8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loss before income tax is arrived at after charging:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B8_zikGgaRo70i5" style="display: none">SCHEDULE OF (LOSS) PROFIT BEFORE INCOME TAX</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250101__20251231_ziPQzONlW1o1" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20240101__20241231_z5EzTgnABQK5" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20230101__20231231_z7zWSTpaud59" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40D_eifrs-full--CostOfSales_zbVGCgXIfx56" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%">Cost of revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">13,183,875</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">10,901,474</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">10,514,343</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--DepreciationAndAmortisationExpenseAbstract_iB_z9r8xGQ3kEjc" style="vertical-align: bottom; background-color: White"> <td>Depreciation expenses of:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DepreciationExpense_i01_zIhNmdpBvf9k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">- Property, plant and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">130,120</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">38,520</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">59,271</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--Depreciations_i01_zB5MTkrFlqPa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">- Right-of-use assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">41,325</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">39,693</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">67,984</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--ProvisionReversalForAllowanceForExpectedCreditLossesOnTradeReceivables_z8PjAIE4cKD5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Provision for (reversal of) allowance for expected credit losses on trade receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">823,121</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(182,659</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">179,849</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--UtilisationAllowanceAccountForCreditLossesOfFinancialAsset_zjOP3WsJodXa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Provision for allowance for expected credit losses on other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">162,498</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2044">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2045">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--WritedownOfInventoriesIncludedInCostOfRevenue_zE0bNyUU18Gi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Write-down of inventories</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">241,503</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">112,712</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2049">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--AuditorsRemuneration_z45ndlhHaDNh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Auditor’s remuneration</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">186,725</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">149,008</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">173,092</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--ShorttermEmployeeBenefitsExpenseAbstract_iB_z0xQkrd3Shda" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Employee benefits expenses (including directors’ remuneration):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--ShorttermEmployeeBenefitsExpense_i01_zUbBiM1ewadd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">- Salaries and allowances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,757,829</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,766,362</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,084,660</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--PostemploymentBenefitExpenseInProfitOrLoss_i01N_di_zMLbi5Ps3kO4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">- Pension scheme contribution</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">149,172</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">189,713</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">264,116</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8AF_zg77H2yrJHcg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"> </p> <p id="xdx_898_ecustom--DisclosureOfLossProfitBeforeIncomeTaxesExplanatory_zaafnEQ51rB8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loss before income tax is arrived at after charging:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B8_zikGgaRo70i5" style="display: none">SCHEDULE OF (LOSS) PROFIT BEFORE INCOME TAX</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250101__20251231_ziPQzONlW1o1" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20240101__20241231_z5EzTgnABQK5" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20230101__20231231_z7zWSTpaud59" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40D_eifrs-full--CostOfSales_zbVGCgXIfx56" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%">Cost of revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">13,183,875</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">10,901,474</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">10,514,343</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--DepreciationAndAmortisationExpenseAbstract_iB_z9r8xGQ3kEjc" style="vertical-align: bottom; background-color: White"> <td>Depreciation expenses of:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DepreciationExpense_i01_zIhNmdpBvf9k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">- Property, plant and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">130,120</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">38,520</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">59,271</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--Depreciations_i01_zB5MTkrFlqPa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">- Right-of-use assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">41,325</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">39,693</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">67,984</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--ProvisionReversalForAllowanceForExpectedCreditLossesOnTradeReceivables_z8PjAIE4cKD5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Provision for (reversal of) allowance for expected credit losses on trade receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">823,121</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(182,659</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">179,849</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--UtilisationAllowanceAccountForCreditLossesOfFinancialAsset_zjOP3WsJodXa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Provision for allowance for expected credit losses on other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">162,498</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2044">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2045">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--WritedownOfInventoriesIncludedInCostOfRevenue_zE0bNyUU18Gi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Write-down of inventories</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">241,503</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">112,712</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2049">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--AuditorsRemuneration_z45ndlhHaDNh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Auditor’s remuneration</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">186,725</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">149,008</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">173,092</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--ShorttermEmployeeBenefitsExpenseAbstract_iB_z0xQkrd3Shda" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Employee benefits expenses (including directors’ remuneration):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--ShorttermEmployeeBenefitsExpense_i01_zUbBiM1ewadd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">- Salaries and allowances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,757,829</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,766,362</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,084,660</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--PostemploymentBenefitExpenseInProfitOrLoss_i01N_di_zMLbi5Ps3kO4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">- Pension scheme contribution</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">149,172</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">189,713</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">264,116</td><td style="text-align: left"> </td></tr> </table> 13183875 10901474 10514343 130120 38520 59271 41325 39693 67984 823121 -182659 179849 162498 241503 112712 186725 149008 173092 1757829 1766362 2084660 -149172 -189713 -264116 <p id="xdx_803_eifrs-full--DisclosureOfIncomeTaxExplanatory_zDjRUkgDFl5d" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>21</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_821_zqpkTzW2Puy9">INCOME TAX (CREDITS) EXPENSES</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>British Virgin Islands</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company and our subsidiaries incorporated in British Virgin Islands currently enjoy permanent income tax holidays; accordingly, the Company and our subsidiaries incorporated in the British Virgin Islands do not accrue for income taxes.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Peru</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our subsidiaries incorporated in Peru are considered as Peru tax residents under Peru tax laws; accordingly, they are subject to corporate income tax on their taxable income under Peru tax laws at statutory tax rates ranging from <span id="xdx_905_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20250101__20251231__ifrs-full--GeographicalAreasAxis__country--PE__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_z2PXXtZtveDe">5</span>% to <span id="xdx_909_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20250101__20251231__ifrs-full--GeographicalAreasAxis__country--PE__srt--RangeAxis__ifrs-full--TopOfRangeMember_zDnBAtpGwOGi">29.5</span>% (2024: <span id="xdx_902_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20240101__20241231__ifrs-full--GeographicalAreasAxis__country--PE__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_z5K6LnWTBu4c">5</span>% to <span id="xdx_90E_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20240101__20241231__ifrs-full--GeographicalAreasAxis__country--PE__srt--RangeAxis__ifrs-full--TopOfRangeMember_z4o35xS2CFNc">29.5</span>%, 2023: <span id="xdx_906_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20230101__20231231__ifrs-full--GeographicalAreasAxis__country--PE__srt--RangeAxis__ifrs-full--BottomOfRangeMember_z81IMh1jYY51">5</span>% to <span id="xdx_905_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20230101__20231231__ifrs-full--GeographicalAreasAxis__country--PE__srt--RangeAxis__ifrs-full--TopOfRangeMember_zW8PH8EqXiGd">29.5</span>%), depending on the city where the subsidiaries are situated and operated.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>France</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our subsidiary incorporated in France is considered as France tax resident under France tax laws; accordingly, it is subject to corporate income tax on their taxable income under France tax laws at a statutory tax rate of <span id="xdx_904_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20250101__20251231__ifrs-full--GeographicalAreasAxis__country--FR_zvuSTkTEwLcg">25</span>% (2024: <span id="xdx_90E_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20240101__20241231__ifrs-full--GeographicalAreasAxis__country--FR_znOo43ShH3Sh">25.0</span>%, 2023: <span id="xdx_90F_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20230101__20231231__ifrs-full--GeographicalAreasAxis__country--FR_zscYXyJpnpQ3">25.0</span>%).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>China</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our subsidiary incorporated in China is considered as China tax resident under China tax laws; accordingly, it is subject to corporate income tax on their taxable income under China tax laws at a statutory tax rate of <span id="xdx_906_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20250101__20251231__ifrs-full--GeographicalAreasAxis__country--CN_zzw4Tczzr1nj">25</span>% (2024: <span id="xdx_905_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20240101__20241231__ifrs-full--GeographicalAreasAxis__country--CN_zsqbjfAOStpf">25</span>%, 2023: <span id="xdx_903_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20230101__20231231__ifrs-full--GeographicalAreasAxis__country--CN_zu5m2lioEoJc">25</span>%).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Macau</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our subsidiary incorporated in Macau is considered as Macau tax resident under Macau tax laws; accordingly, it is subject to corporate income tax on their taxable income under Macau tax laws at a statutory tax rate of <span id="xdx_90F_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20250101__20251231__ifrs-full--GeographicalAreasAxis__country--MO_zcmVuBUeZF84">12</span>% (2024: <span id="xdx_900_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20240101__20241231__ifrs-full--GeographicalAreasAxis__country--MO_zV2vKerFXKz9">12</span>%, 2023: <span id="xdx_90B_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20230101__20231231__ifrs-full--GeographicalAreasAxis__country--MO_zobZVmYj7YX">12</span>%).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Hong Kong</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our subsidiary incorporated in Hong Kong is subject to corporate income tax on their taxable income under Hong Kong tax laws at a statutory tax rate of <span id="xdx_907_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20250101__20251231__ifrs-full--GeographicalAreasAxis__country--HK_zuX1o1CzUiyf">16.5</span>% (2024: <span id="xdx_909_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20240101__20241231__ifrs-full--GeographicalAreasAxis__country--HK_zJEWTKcueEmb">16.5</span>%, 2023: <span id="xdx_90A_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20230101__20231231__ifrs-full--GeographicalAreasAxis__country--HK_z74212YBur06">16.5</span>%).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_896_ecustom--DisclosureOfIncomeTaxProvisionExplanatory_zagNwGKrvPn7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The income tax provision consists of the following components:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B2_zocTI0NsFjk7" style="display: none">SCHEDULE OF INCOME TAX PROVISION</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250101__20251231__ifrs-full--GeographicalAreasAxis__country--HK_zo4a2f1aw4nk" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20240101__20241231__ifrs-full--GeographicalAreasAxis__country--HK_zUWImrJazKU1" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20230101__20231231__ifrs-full--GeographicalAreasAxis__country--HK_zXOXZaKI61pa" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40A_eifrs-full--CurrentTaxExpenseIncome_maCTEIAzwgW_z4P79mYr6wT1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: justify">Current tax</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">17,968</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">16,308</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">19,720</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--AdjustmentsForCurrentTaxOfPriorPeriod_maCTEIAzwgW_zv58cqdddYs6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Under (Over) provision of tax in prior years</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">33,982</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(89,823</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(68,491</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_409_eifrs-full--IncomeTaxExpenseContinuingOperations_iT_mtCTEIAzwgW_zheQ94CUPE38" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">51,950</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(73,515</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(48,771</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <p id="xdx_8AD_zVszr9rQ0YK1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_897_ecustom--DisclosureOfIncomeTaxCreditsExpensesReconciledToLossProfitBeforeIncomeTaxExplanatory_zjsPqd1Eb45g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The income tax expenses (credits) for the years can be reconciled to the loss before income tax per the consolidated statement of profit or loss as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B2_zyzrRE0kaFY5" style="display: none">SCHEDULE OF INCOME TAX (CREDITS) EXPENSES RECONCILED TO (LOSS) PROFIT BEFORE INCOME TAX</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20251231__ifrs-full--GeographicalAreasAxis__country--HK_zMXOeCw3KUhh" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20240101__20241231__ifrs-full--GeographicalAreasAxis__country--HK_zGrrfBWJZcM3" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20230101__20231231__ifrs-full--GeographicalAreasAxis__country--HK_zBFrfhssco98" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_403_eifrs-full--ProfitLossBeforeTax_z0Fep1Y9ulge" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Loss before income tax</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">(6,364,785</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">(1,011,327</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">(753,081</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--TaxExpenseIncomeAtApplicableTaxRate_maITECOz7d6_zusfqYH2Jn3k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax at the respective income tax rates</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,437,512</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(39,596</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">170,905</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss_maITECOz7d6_zDRpEyruVHa6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Tax effect of expenses not deductible for tax purpose</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,541,308</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">70,985</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">191,697</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--TaxEffectOfRevenuesExemptFromTaxation2011_iN_di_msITECOz7d6_zXOgCwWUGWhk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax effect of income not taxable for tax purpose</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(121,785</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(15,081</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(342,882</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eifrs-full--TaxEffectFromChangeInTaxRate_maITECOz7d6_ziQxN4xt8wNf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Under (Over) provision in respect of prior years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(33,962</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(89,823</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(68,491</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eifrs-full--IncomeTaxExpenseContinuingOperations_iT_mtITECOz7d6_zX4jGDebcgZ7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">51,950</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(73,515</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(48,771</td><td style="text-align: left">)</td></tr> </table> <p id="xdx_8AD_zbgEY9QPdVul" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As at 31 December 2025, the Group has unused tax losses of approximately USD<span id="xdx_90C_eifrs-full--UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised_iI_c20251231_zrOHvEy6ik09" title="Unused tax losses">1,163,254</span> (2024: USD<span id="xdx_90D_eifrs-full--UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised_iI_c20241231_zTf5d4gCuY8j" title="Unused tax losses">321,102</span>) that can be carried forward against future taxable profits, the Group did not recognize deferred tax assets as the realization of the related tax benefit may not be probable. Included in unrecognised tax losses are losses of USD<span id="xdx_905_ecustom--UnrecognisedTaxLosses_c20250101__20251231_zXAYkKSgkfP6" title="Unrecognised tax losses">319,970</span> (2024: USD<span id="xdx_90A_ecustom--UnrecognisedTaxLosses_c20240101__20241231_zvFQIakQZE5k" title="Unrecognised tax losses">16,096</span>) that will expire within <span id="xdx_908_ecustom--UnrecognisedTaxLossesExpireTerm_dtY_c20250101__20251231_zD0yUZ4F1QM7" title="Unrecognised tax losses expire term">5</span> year. Other losses may be carried forward indefinitely.</span></p> 0.05 0.295 0.05 0.295 0.05 0.295 0.25 0.250 0.250 0.25 0.25 0.25 0.12 0.12 0.12 0.165 0.165 0.165 <p id="xdx_896_ecustom--DisclosureOfIncomeTaxProvisionExplanatory_zagNwGKrvPn7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The income tax provision consists of the following components:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B2_zocTI0NsFjk7" style="display: none">SCHEDULE OF INCOME TAX PROVISION</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250101__20251231__ifrs-full--GeographicalAreasAxis__country--HK_zo4a2f1aw4nk" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20240101__20241231__ifrs-full--GeographicalAreasAxis__country--HK_zUWImrJazKU1" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20230101__20231231__ifrs-full--GeographicalAreasAxis__country--HK_zXOXZaKI61pa" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40A_eifrs-full--CurrentTaxExpenseIncome_maCTEIAzwgW_z4P79mYr6wT1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: justify">Current tax</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">17,968</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">16,308</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">19,720</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--AdjustmentsForCurrentTaxOfPriorPeriod_maCTEIAzwgW_zv58cqdddYs6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Under (Over) provision of tax in prior years</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">33,982</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(89,823</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(68,491</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_409_eifrs-full--IncomeTaxExpenseContinuingOperations_iT_mtCTEIAzwgW_zheQ94CUPE38" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">51,950</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(73,515</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(48,771</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> 17968 16308 19720 33982 -89823 -68491 51950 -73515 -48771 <p id="xdx_897_ecustom--DisclosureOfIncomeTaxCreditsExpensesReconciledToLossProfitBeforeIncomeTaxExplanatory_zjsPqd1Eb45g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The income tax expenses (credits) for the years can be reconciled to the loss before income tax per the consolidated statement of profit or loss as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B2_zyzrRE0kaFY5" style="display: none">SCHEDULE OF INCOME TAX (CREDITS) EXPENSES RECONCILED TO (LOSS) PROFIT BEFORE INCOME TAX</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20251231__ifrs-full--GeographicalAreasAxis__country--HK_zMXOeCw3KUhh" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20240101__20241231__ifrs-full--GeographicalAreasAxis__country--HK_zGrrfBWJZcM3" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20230101__20231231__ifrs-full--GeographicalAreasAxis__country--HK_zBFrfhssco98" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_403_eifrs-full--ProfitLossBeforeTax_z0Fep1Y9ulge" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Loss before income tax</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">(6,364,785</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">(1,011,327</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">(753,081</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--TaxExpenseIncomeAtApplicableTaxRate_maITECOz7d6_zusfqYH2Jn3k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax at the respective income tax rates</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,437,512</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(39,596</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">170,905</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss_maITECOz7d6_zDRpEyruVHa6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Tax effect of expenses not deductible for tax purpose</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,541,308</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">70,985</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">191,697</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--TaxEffectOfRevenuesExemptFromTaxation2011_iN_di_msITECOz7d6_zXOgCwWUGWhk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax effect of income not taxable for tax purpose</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(121,785</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(15,081</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(342,882</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eifrs-full--TaxEffectFromChangeInTaxRate_maITECOz7d6_ziQxN4xt8wNf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Under (Over) provision in respect of prior years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(33,962</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(89,823</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(68,491</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eifrs-full--IncomeTaxExpenseContinuingOperations_iT_mtITECOz7d6_zX4jGDebcgZ7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">51,950</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(73,515</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(48,771</td><td style="text-align: left">)</td></tr> </table> -6364785 -1011327 -753081 -1437512 -39596 170905 1541308 70985 191697 121785 15081 342882 -33962 -89823 -68491 51950 -73515 -48771 1163254 321102 319970 16096 P5Y <p id="xdx_80E_eifrs-full--DisclosureOfSharebasedPaymentArrangementsExplanatory_zvBY0ApNsvQ8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>22</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_826_zBJT16gElAA">SHARE-BASED PAYMENTS TRANSACTIONS</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Equity-settled share option scheme of the Company</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s share option scheme (the “Scheme”) was adopted pursuant to an ordinary resolution of the shareholders passed on September 1, 2019 for the primary purpose of providing incentives to directors and eligible employees and will expire on the date of the listing of shares of the Company. Under the Scheme, the directors of the Company may grant options to eligible employees, including directors of the Company and its subsidiaries, to subscribe for shares in the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At December 31, 2025, the number of shares in respect of which options had been granted and remained outstanding under the Scheme was <span id="xdx_90D_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zGmymOK45xi1" title="Number of options outstanding">1,880,000</span> (2024: <span id="xdx_909_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zBqKgGMePnBd" title="Number of options outstanding">6,387,000</span>), representing <span id="xdx_909_ecustom--PercentageOfShareOptionsGrantedInSharebasedPaymentArrangement_iI_pid_dp_uPure_c20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zdLtojropILd" title="Percentage of share options granted in sharebased payment arrangement">1</span>% (2024: <span id="xdx_909_ecustom--PercentageOfShareOptionsGrantedInSharebasedPaymentArrangement_iI_pid_dp_uPure_c20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_z27g7lUWLmAk" title="Percentage of share options granted in sharebased payment arrangement">5</span>%) of the shares of the Company in issue. The total number of shares in respect of which options may be granted under the Scheme is not permitted to exceed 10% of the shares of the Company in issue at any point in time, without prior approval from the Company’s shareholders. The number of shares issued and to be issued in respect of which options granted and may be granted to any individual in any one year is not permitted to exceed <span id="xdx_90F_ecustom--MaximumPercentageOfShareOptionsGrantedToIndividualInSharebasedPaymentArrangement_iI_pid_dp_uPure_c20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zp0LBzdE4RVi" title="Maximum percentage of share options granted to individual in sharebased payment arrangement">1</span>% of the shares of the Company in issue at any point in time, without prior approval from the Company’s shareholders.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Options granted must be taken up within 1 month of the date of grant, upon payment of HK$<span id="xdx_90F_eifrs-full--WeightedAverageSharePrice2019_uHKDP_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zbuZwgSbWuF8" title="Price per option">1</span> per option. Options may be exercised at any time from the date of grant of the share option to the 10^th anniversary of the date of grant. The exercise price is HK$<span id="xdx_904_eifrs-full--ExercisePriceShareOptionsGranted2019_uHKDP_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zOJtD6Pcdlhj" title="Exercise price of options granted">4.661</span> per share (equivalent to HK$<span id="xdx_902_eifrs-full--ExercisePriceShareOptionsGranted2019_uHKDP_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__ifrs-full--UnderlyingEquityInstrumentAndDepositaryReceiptsAxis__custom--AmericanDepositarySharesMember_zCJtEgFxuNba" title="Exercise price of options granted">37.288</span> per ADS).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89C_eifrs-full--DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory_zbZkjBwWvn43" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a) Details of specific categories of options are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BE_z54eeWEw8WNb" style="display: none">SCHEDULE OF SPECIFIC CATEGORIES OF OPTIONS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 93%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date of grant</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 20%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vesting period</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 24%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercise period</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercise Price</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercise dates</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eifrs-full--DateOfGrantOfSharebasedPaymentArrangement_pid_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_zMOrMmx6esp2" title="Date of grant">September 30, 2019</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vested upon grant date</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_ecustom--ExercisePeriodOfSharebasedPaymentArrangement_pid_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_zfQK58J3d12j" title="Exercise period">September 30, 2019–September 29, 2029</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HK$<span id="xdx_905_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uHKDP_c20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_z2LpaHgwgmOc" title="Exercise Price">4.661</span> per share</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not yet exercised</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_900_eifrs-full--DateOfGrantOfSharebasedPaymentArrangement_pid_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceTwoMember_zAIDQsrxUow9" title="Date of grant">August 18, 2020</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vested upon grant date</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_ecustom--ExercisePeriodOfSharebasedPaymentArrangement_pid_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceTwoMember_zkHgwXfjC4Qj" title="Exercise period">August 18, 2020 – August 17, 2030</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HK$<span id="xdx_909_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uHKDP_c20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceTwoMember_z1WRQYfGcjw5" title="Exercise Price">4.661</span> per share</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not yet exercised</span></td></tr> </table> <p id="xdx_8A8_zjRj7nCZ5Sah" style="margin-top: 0; margin-bottom: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_899_eifrs-full--DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory_zGhXUgB6hIO9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b) The following table discloses movements of the Scheme during the year:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B8_zS60OOkPsivc" style="display: none">SCHEDULE OF MOVEMENTS OF THE SCHEME</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Option grant date</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Outstanding at January 1, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Granted during year</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Exercised during year</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Forfeited during year</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Expired during year</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Outstanding at December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; padding-bottom: 1pt">September 30, 2019</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfOutstandingShareOptions_iS_pid_uShares_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_z7XaMEF5vDCi" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Outstanding Beginning">6,387,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_zz7jHbPaVUk9" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Granted during year">   <span style="-sec-ix-hidden: xdx2ixbrl2173">-</span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_98B_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_pid_uShares_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_zWPsMwP8wMp8" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Exercised during year">   <span style="-sec-ix-hidden: xdx2ixbrl2175">-</span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_98B_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_ziy9uOHLRvAi" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Forfeited during year">(4,507,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--NumberOfShareOptionsExpiredInSharebasedPaymentArrangement_pid_uShares_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_zlknuc83aCf6" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Expired during year">   <span style="-sec-ix-hidden: xdx2ixbrl2179">-</span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfOutstandingShareOptions_iE_pid_uShares_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_zWd2tZc5ZxLc" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Outstanding Ending">1,880,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Exercisable at the end of the year</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iS_pid_uShares_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zm8tb1EYcBI" style="text-align: right" title="Exercisable at the end of the year">6,387,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iE_pid_uShares_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zSCmHo1Ozlj7" style="text-align: right" title="Exercisable at the end of the year">1,880,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Weighted average exercise price</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HK$</span></td><td id="xdx_981_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pid_uHKDP_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zEhYj3aDhJsl" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Outstanding, Beginning">4.661</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eifrs-full--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_pid_uHKDP_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zeuahgyZS4Jf" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Granted during year"><span style="-sec-ix-hidden: xdx2ixbrl2189">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_pid_uHKDP_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zKN0JVCvoR4" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Exercised during year"><span style="-sec-ix-hidden: xdx2ixbrl2191">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019_pid_uHKDP_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zIskMXDkL2F4" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Forfeited during year"><span style="-sec-ix-hidden: xdx2ixbrl2193">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019_pid_uHKDP_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zSMbfHostYjc" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Expired during year"><span style="-sec-ix-hidden: xdx2ixbrl2195">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HK$</span></td><td id="xdx_984_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pid_uHKDP_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zFeUtEx6EUk5" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Outstanding, Ending">4.661</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table discloses movements of the Scheme during the prior year:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Option grant date</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Outstanding at January 1, 2024</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Granted during year</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercised during year</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Forfeited during year</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expired during year</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Outstanding at December 31, 2024</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">September 30, 2019</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98D_eifrs-full--NumberOfOutstandingShareOptions_iS_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_z4PWEC8CROFk" style="width: 6%; text-align: right" title="Outstanding Beginning"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6,597,000</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98F_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_zvaqRbE5Xky4" style="width: 6%; text-align: right" title="Granted during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">   <span style="-sec-ix-hidden: xdx2ixbrl2201">-</span></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98D_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_zDM4HHZcTR16" style="width: 6%; text-align: right" title="Exercised during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">   <span style="-sec-ix-hidden: xdx2ixbrl2203">-</span></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98B_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_z6fzFRltErSh" style="width: 6%; text-align: right" title="Forfeited during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(210,000</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98F_eifrs-full--NumberOfShareOptionsExpiredInSharebasedPaymentArrangement_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_z6YqfCBanvT6" style="width: 6%; text-align: right" title="Expired during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2207">-</span></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98C_eifrs-full--NumberOfOutstandingShareOptions_iE_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_zPPPEV6UejF6" style="width: 6%; text-align: right" title="Outstanding Ending"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6,387,000</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 18, 2020</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98E_eifrs-full--NumberOfOutstandingShareOptions_iS_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceTwoMember_zy7VP8Yrwsg1" style="border-bottom: Black 1pt solid; text-align: right" title="Outstanding Beginning"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,203,000</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98A_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceTwoMember_zKhQGhKvU3M9" style="border-bottom: Black 1pt solid; text-align: right" title="Granted during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2213">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98F_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceTwoMember_zS0e8QWEfuhk" style="border-bottom: Black 1pt solid; text-align: right" title="Exercised during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2215">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_980_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceTwoMember_zeZczn1jr8w7" style="border-bottom: Black 1pt solid; text-align: right" title="Forfeited during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,203,000</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_984_eifrs-full--NumberOfShareOptionsExpiredInSharebasedPaymentArrangement_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceTwoMember_zhSJLvmdZyC6" style="border-bottom: Black 1pt solid; text-align: right" title="Expired during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2219">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_980_eifrs-full--NumberOfOutstandingShareOptions_iE_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceTwoMember_zEQrGbG6mkl9" style="border-bottom: Black 1pt solid; text-align: right" title="Outstanding Ending"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2221">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_987_eifrs-full--NumberOfOutstandingShareOptions_iS_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zPu8WLFeyERl" style="border-bottom: Black 1pt solid; text-align: right" title="Option, Outstanding end"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7,800,000</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98B_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zVebTm6eIgg9" style="border-bottom: Black 1pt solid; text-align: right" title="Option, Granted during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2225">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_980_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_ztp4HIQo7q9k" style="border-bottom: Black 1pt solid; text-align: right" title="Option, Exercised during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2227">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_989_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zJqYuMusjXL1" style="border-bottom: Black 1pt solid; text-align: right" title="Option, Forfeited during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,413,000</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_980_eifrs-full--NumberOfShareOptionsExpiredInSharebasedPaymentArrangement_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zLQeaBfH3gV2" style="border-bottom: Black 1pt solid; text-align: right" title="Option, Expired during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2231">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98E_eifrs-full--NumberOfOutstandingShareOptions_iE_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zi6Y0pzAzD9d" style="border-bottom: Black 1pt solid; text-align: right" title="Option, Outstanding Ending"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6,387,000</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercisable at the end of the year</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_989_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iE_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_z7s63hwi4hWg" style="text-align: right" title="Exercisable at the end of the year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6,387,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Weighted average exercise price</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HK$</span></td><td id="xdx_982_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pid_uHKDP_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zlGodgi5qEOa" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Outstanding, Beginning"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.661</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98B_eifrs-full--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_pid_uHKDP_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zMePUjADeDid" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Granted during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2239">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_980_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_pid_uHKDP_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zsD2zLzVhSIa" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Exercised during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2241">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019_pid_uHKDP_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zuQW5LgjbGnb" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Forfeited during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2243">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019_pid_uHKDP_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zPmKPDEjO9i" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Expired during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2245">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HK$</span></td><td id="xdx_98A_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pid_uHKDP_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zAlNkMMQtt36" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Outstanding, Ending"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.661</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> </table> <p id="xdx_8AC_z5eBlvnrdXr" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In respect of the share options exercised during the year, the weighted average share price at the dates of exercise was HK$<span id="xdx_90D_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_pid_uHKDP_c20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_z8ZF1FRIRqn6" title="Options exercised">4.661</span> (2024: HK$<span id="xdx_903_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_pid_uHKDP_c20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zyb6tZmCtN75" title="Options exercised">4.661</span>).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended December 31, 2021, options were granted on 18 August 2020. The estimated fair values of the options granted on this date is HK$<span id="xdx_906_eifrs-full--WeightedAverageFairValueAtMeasurementDateShareOptionsGranted_iI_uHKD_c20211231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zKhltMMcHZue" title="Fair values of options granted">0</span>.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">d)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These fair values were calculated using Hull-White Enhanced Model. The inputs into the model on option grant dates were as follows:</span></td></tr> </table> <p id="xdx_89A_eifrs-full--DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory_zVX85b2jBnk1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B6_zBRlVwLX6c9k" style="display: none">SCHEDULE OF MEASUREMENT OF FAIR VALUE SHARE OPTIONS GRANTED</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Underlying stock price</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HK$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pid_uHKDP_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zRArIJRIlxs8" title="Underlying stock price">0.235</span></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercise price</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HK$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_eifrs-full--ExercisePriceShareOptionsGranted2019_pid_uHKDP_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zKIw3kpWGSKh" title="Exercise price">4.661</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected volatility</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zw4Txa56DyI1" title="Expected volatility">2.86</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected life</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_eifrs-full--DescriptionOfOptionLifeShareOptionsGranted_pid_uShares_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zKWxuuCGXKyh" title="Expected life">10</span> years</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk-free rate</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zDDFgNFpyon4" title="Risk-free rate">1.20</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected dividend yield</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_900_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zIHymuBhE5V1" title="Expected dividend yield"><span style="-sec-ix-hidden: xdx2ixbrl2267">-</span></span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> <p id="xdx_8A3_zJgo0e7zR931" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">e)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected volatility was determined by using the historical volatility of the comparable companies adopted by the independent valuation expert. The expected life used in the model has not been adjusted which is based on the exercise period as specified under the terms and conditions of the share options.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">f)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group did not recognize any share-based payment expense in relation to share options granted by the Company because assessed option value by the independent valuation expert on grant date is zero.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 1880000 6387000 0.01 0.05 0.01 1 4.661 37.288 <p id="xdx_89C_eifrs-full--DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory_zbZkjBwWvn43" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a) Details of specific categories of options are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BE_z54eeWEw8WNb" style="display: none">SCHEDULE OF SPECIFIC CATEGORIES OF OPTIONS</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 93%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date of grant</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 20%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vesting period</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 24%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercise period</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercise Price</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercise dates</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eifrs-full--DateOfGrantOfSharebasedPaymentArrangement_pid_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_zMOrMmx6esp2" title="Date of grant">September 30, 2019</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vested upon grant date</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_ecustom--ExercisePeriodOfSharebasedPaymentArrangement_pid_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_zfQK58J3d12j" title="Exercise period">September 30, 2019–September 29, 2029</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HK$<span id="xdx_905_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uHKDP_c20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_z2LpaHgwgmOc" title="Exercise Price">4.661</span> per share</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not yet exercised</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_900_eifrs-full--DateOfGrantOfSharebasedPaymentArrangement_pid_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceTwoMember_zAIDQsrxUow9" title="Date of grant">August 18, 2020</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vested upon grant date</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_ecustom--ExercisePeriodOfSharebasedPaymentArrangement_pid_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceTwoMember_zkHgwXfjC4Qj" title="Exercise period">August 18, 2020 – August 17, 2030</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HK$<span id="xdx_909_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uHKDP_c20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceTwoMember_z1WRQYfGcjw5" title="Exercise Price">4.661</span> per share</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not yet exercised</span></td></tr> </table> September 30, 2019 September 30, 2019–September 29, 2029 4.661 August 18, 2020 August 18, 2020 – August 17, 2030 4.661 <p id="xdx_899_eifrs-full--DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory_zGhXUgB6hIO9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b) The following table discloses movements of the Scheme during the year:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B8_zS60OOkPsivc" style="display: none">SCHEDULE OF MOVEMENTS OF THE SCHEME</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Option grant date</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Outstanding at January 1, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Granted during year</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Exercised during year</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Forfeited during year</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Expired during year</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Outstanding at December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; padding-bottom: 1pt">September 30, 2019</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfOutstandingShareOptions_iS_pid_uShares_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_z7XaMEF5vDCi" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Outstanding Beginning">6,387,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_zz7jHbPaVUk9" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Granted during year">   <span style="-sec-ix-hidden: xdx2ixbrl2173">-</span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_98B_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_pid_uShares_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_zWPsMwP8wMp8" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Exercised during year">   <span style="-sec-ix-hidden: xdx2ixbrl2175">-</span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_98B_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_ziy9uOHLRvAi" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Forfeited during year">(4,507,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--NumberOfShareOptionsExpiredInSharebasedPaymentArrangement_pid_uShares_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_zlknuc83aCf6" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Expired during year">   <span style="-sec-ix-hidden: xdx2ixbrl2179">-</span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfOutstandingShareOptions_iE_pid_uShares_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_zWd2tZc5ZxLc" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Outstanding Ending">1,880,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Exercisable at the end of the year</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iS_pid_uShares_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zm8tb1EYcBI" style="text-align: right" title="Exercisable at the end of the year">6,387,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iE_pid_uShares_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zSCmHo1Ozlj7" style="text-align: right" title="Exercisable at the end of the year">1,880,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Weighted average exercise price</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HK$</span></td><td id="xdx_981_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pid_uHKDP_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zEhYj3aDhJsl" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Outstanding, Beginning">4.661</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eifrs-full--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_pid_uHKDP_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zeuahgyZS4Jf" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Granted during year"><span style="-sec-ix-hidden: xdx2ixbrl2189">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_pid_uHKDP_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zKN0JVCvoR4" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Exercised during year"><span style="-sec-ix-hidden: xdx2ixbrl2191">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019_pid_uHKDP_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zIskMXDkL2F4" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Forfeited during year"><span style="-sec-ix-hidden: xdx2ixbrl2193">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019_pid_uHKDP_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zSMbfHostYjc" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Expired during year"><span style="-sec-ix-hidden: xdx2ixbrl2195">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HK$</span></td><td id="xdx_984_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pid_uHKDP_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zFeUtEx6EUk5" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Outstanding, Ending">4.661</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table discloses movements of the Scheme during the prior year:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Option grant date</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Outstanding at January 1, 2024</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Granted during year</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercised during year</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Forfeited during year</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expired during year</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Outstanding at December 31, 2024</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">September 30, 2019</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98D_eifrs-full--NumberOfOutstandingShareOptions_iS_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_z4PWEC8CROFk" style="width: 6%; text-align: right" title="Outstanding Beginning"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6,597,000</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98F_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_zvaqRbE5Xky4" style="width: 6%; text-align: right" title="Granted during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">   <span style="-sec-ix-hidden: xdx2ixbrl2201">-</span></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98D_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_zDM4HHZcTR16" style="width: 6%; text-align: right" title="Exercised during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">   <span style="-sec-ix-hidden: xdx2ixbrl2203">-</span></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98B_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_z6fzFRltErSh" style="width: 6%; text-align: right" title="Forfeited during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(210,000</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98F_eifrs-full--NumberOfShareOptionsExpiredInSharebasedPaymentArrangement_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_z6YqfCBanvT6" style="width: 6%; text-align: right" title="Expired during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2207">-</span></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98C_eifrs-full--NumberOfOutstandingShareOptions_iE_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_zPPPEV6UejF6" style="width: 6%; text-align: right" title="Outstanding Ending"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6,387,000</span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 18, 2020</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98E_eifrs-full--NumberOfOutstandingShareOptions_iS_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceTwoMember_zy7VP8Yrwsg1" style="border-bottom: Black 1pt solid; text-align: right" title="Outstanding Beginning"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,203,000</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98A_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceTwoMember_zKhQGhKvU3M9" style="border-bottom: Black 1pt solid; text-align: right" title="Granted during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2213">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98F_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceTwoMember_zS0e8QWEfuhk" style="border-bottom: Black 1pt solid; text-align: right" title="Exercised during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2215">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_980_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceTwoMember_zeZczn1jr8w7" style="border-bottom: Black 1pt solid; text-align: right" title="Forfeited during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,203,000</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_984_eifrs-full--NumberOfShareOptionsExpiredInSharebasedPaymentArrangement_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceTwoMember_zhSJLvmdZyC6" style="border-bottom: Black 1pt solid; text-align: right" title="Expired during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2219">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_980_eifrs-full--NumberOfOutstandingShareOptions_iE_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceTwoMember_zEQrGbG6mkl9" style="border-bottom: Black 1pt solid; text-align: right" title="Outstanding Ending"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2221">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_987_eifrs-full--NumberOfOutstandingShareOptions_iS_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zPu8WLFeyERl" style="border-bottom: Black 1pt solid; text-align: right" title="Option, Outstanding end"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7,800,000</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98B_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zVebTm6eIgg9" style="border-bottom: Black 1pt solid; text-align: right" title="Option, Granted during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2225">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_980_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_ztp4HIQo7q9k" style="border-bottom: Black 1pt solid; text-align: right" title="Option, Exercised during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2227">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_989_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zJqYuMusjXL1" style="border-bottom: Black 1pt solid; text-align: right" title="Option, Forfeited during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,413,000</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_980_eifrs-full--NumberOfShareOptionsExpiredInSharebasedPaymentArrangement_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zLQeaBfH3gV2" style="border-bottom: Black 1pt solid; text-align: right" title="Option, Expired during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2231">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98E_eifrs-full--NumberOfOutstandingShareOptions_iE_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zi6Y0pzAzD9d" style="border-bottom: Black 1pt solid; text-align: right" title="Option, Outstanding Ending"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6,387,000</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercisable at the end of the year</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_989_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iE_pid_uShares_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_z7s63hwi4hWg" style="text-align: right" title="Exercisable at the end of the year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6,387,000</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Weighted average exercise price</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HK$</span></td><td id="xdx_982_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pid_uHKDP_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zlGodgi5qEOa" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Outstanding, Beginning"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.661</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_98B_eifrs-full--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_pid_uHKDP_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zMePUjADeDid" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Granted during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2239">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_980_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_pid_uHKDP_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zsD2zLzVhSIa" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Exercised during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2241">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019_pid_uHKDP_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zuQW5LgjbGnb" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Forfeited during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2243">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019_pid_uHKDP_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zPmKPDEjO9i" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Expired during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl2245">-</span></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HK$</span></td><td id="xdx_98A_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pid_uHKDP_c20240101__20241231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zAlNkMMQtt36" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Outstanding, Ending"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.661</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> </table> 6387000 4507000 1880000 6387000 1880000 4.661 4.661 6597000 210000 6387000 1203000 1203000 7800000 1413000 6387000 6387000 4.661 4.661 4.661 4.661 0 <p id="xdx_89A_eifrs-full--DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory_zVX85b2jBnk1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B6_zBRlVwLX6c9k" style="display: none">SCHEDULE OF MEASUREMENT OF FAIR VALUE SHARE OPTIONS GRANTED</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Underlying stock price</span></td><td style="width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HK$</span></td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pid_uHKDP_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zRArIJRIlxs8" title="Underlying stock price">0.235</span></span></td><td style="width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercise price</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HK$</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_eifrs-full--ExercisePriceShareOptionsGranted2019_pid_uHKDP_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zKIw3kpWGSKh" title="Exercise price">4.661</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected volatility</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zw4Txa56DyI1" title="Expected volatility">2.86</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected life</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_eifrs-full--DescriptionOfOptionLifeShareOptionsGranted_pid_uShares_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zKWxuuCGXKyh" title="Expected life">10</span> years</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk-free rate</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zDDFgNFpyon4" title="Risk-free rate">1.20</span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">%</span></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected dividend yield</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_900_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20250101__20251231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zIHymuBhE5V1" title="Expected dividend yield"><span style="-sec-ix-hidden: xdx2ixbrl2267">-</span></span></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif"> </span></td></tr> </table> 0.235 4.661 0.0286 10 0.0120 <p id="xdx_80F_eifrs-full--DisclosureOfRelatedPartyExplanatory_z9uuehmFX8Uk" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>23</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_825_z0CCc55Q52Zk">SIGNIFICANT RELATED PARTY TRANSACTIONS</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Related companies in these consolidated financial statements refer to members of the ultimate holding company’s group of companies.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Some of the Company’s transactions and arrangements are between members of the group and the effect of these on the basis determined between the parties is reflected in these consolidated financial statements. The intercompany balances are unsecured, interest-free and repayable on demand, unless otherwise stated.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Some of the group’s transactions and arrangements are with related parties and the effect of these on the basis determined between the parties is reflected in these consolidated financial statements. The balances are unsecured, interest-free and repayable on demand unless otherwise stated.<br/></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 35.45pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 35.45pt"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 35.45pt"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 35.45pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Balances due to related parties</b></span></p> <p id="xdx_890_ecustom--DisclosureOfBalanceDueToRelatedPartiesExplanatory_zB0PyHeN293h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BA_z9153jKY2Ged" style="display: none">SCHEDULE OF BALANCE DUE TO RELATED PARTIES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: center">2025</td><td> </td><td> </td> <td colspan="2" style="text-align: center">2024</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Name</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Relationship</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">Nature</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; width: 28%; text-align: left">TUTU Business Services Limited <br/> (BVI)</td><td style="width: 2%"> </td> <td style="width: 13%; text-align: left"><span id="xdx_90F_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250101__20251231__srt--TitleOfIndividualAxis__custom--TutuBusinessServicesLimitedMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_z5FllwSx26K9" title="Relationship">Controlling Shareholder</span></td><td style="width: 2%"> </td> <td id="xdx_982_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--TutuBusinessServicesLimitedMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zWwSHk5eg9T7" style="width: 27%; text-align: left">Amounts due to an ultimate beneficial shareholder</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20251231__srt--TitleOfIndividualAxis__custom--TutuBusinessServicesLimitedMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zlJw9PCtEugj" style="width: 10%; text-align: right">289,029</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20241231__srt--TitleOfIndividualAxis__custom--TutuBusinessServicesLimitedMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zWxCzyUsj5A1" style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2276">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; vertical-align: top"> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left; padding-bottom: 1pt">Ms. Liying Wang</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt"><span id="xdx_900_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250101__20251231__srt--TitleOfIndividualAxis__custom--MsLiyingWangMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zTDOKenowMec" title="Relationship">Ultimate beneficial shareholder</span></td><td style="padding-bottom: 1pt"> </td> <td id="xdx_98B_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--MsLiyingWangMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zN6zB4NF09q7" style="text-align: left; padding-bottom: 1pt">Amounts due to an ultimate beneficial shareholder</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20251231__srt--TitleOfIndividualAxis__custom--MsLiyingWangMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zsfnBmEMrN95" style="border-bottom: Black 1pt solid; text-align: right">21,667</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20241231__srt--TitleOfIndividualAxis__custom--MsLiyingWangMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zwsDuGsRGK2c" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2281">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left; padding-bottom: 2.5pt">Amounts due to an ultimate beneficial shareholder</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_z1lSvNwktnGk" style="border-bottom: Black 2.5pt double; text-align: right">310,696</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zcT1k81mMf9i" style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2283">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"> </td><td> </td> <td> </td><td style="font-style: italic"> </td> <td style="font-style: italic; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">Mr. Hok Pan Se</td><td> </td> <td style="text-align: left">Note (i)</td><td style="text-decoration: underline; font-style: italic"> </td> <td style="text-decoration: underline; font-style: italic; text-align: left">Non-trade payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: justify"> </td><td> </td> <td id="xdx_985_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LongtermBorrowingsMember_fKGkp_zr5O28E2REZg" style="text-align: left">Long-term loans (Note 14)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20251231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LongtermBorrowingsMember_fKGkp_znO0l7uEs3L6" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2285">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20241231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LongtermBorrowingsMember_fKGkp_zuHLFws5gno1" style="text-align: right">12,300,650</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td id="xdx_984_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--ShorttermBorrowingsMember_fKGkp_zh7QHtHrr6y1" style="text-align: left; padding-bottom: 1pt">Short-term loans (Note 14)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20251231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--ShorttermBorrowingsMember_fKGkp_z1wCf4DUXC81" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2288">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20241231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--ShorttermBorrowingsMember_fKGkp_zxGOPHLw8FXf" style="border-bottom: Black 1pt solid; text-align: right">1,142,024</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; vertical-align: top"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td id="xdx_984_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_fKGkp_zD5g9aw90o1" style="text-align: left; padding-bottom: 2.5pt">Amounts due to an ultimate beneficial shareholder</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20251231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_fKGkp_z9XrlHNeCl08" style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2291">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20241231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_fKGkp_z9QATYcJutEh" style="border-bottom: Black 2.5pt double; text-align: right">13,442,674</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">Mr. Ka Wai Se</td><td> </td> <td style="text-align: justify">Note (ii)</td><td> </td> <td id="xdx_98A_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--MrKaWaiSeMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_fKGlpKQ_____znR3rXzUSLGj" style="text-align: left">Other borrowings (Note 13(b))</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20251231__srt--TitleOfIndividualAxis__custom--MrKaWaiSeMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_fKGlpKQ_____zUDktD5SfSJg" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2294">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20241231__srt--TitleOfIndividualAxis__custom--MrKaWaiSeMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_fKGlpKQ_____zHjAeqBlutda" style="text-align: right">183,066</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">Mr. Ka Chun Se</td><td> </td> <td style="text-align: left">Note (iii)</td><td> </td> <td id="xdx_986_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--MrKaChunSeMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_fKGlpaSk___zldFOXt922Pj" style="text-align: left" title="Nature of transactions">Other borrowings (Note 13(b))</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20251231__srt--TitleOfIndividualAxis__custom--MrKaChunSeMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_fKGlpaSk___zzlNlbsZN73i" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2298">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20241231__srt--TitleOfIndividualAxis__custom--MrKaChunSeMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_fKGlpaSk___zfVptxcyRoni" style="text-align: right">242,189</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">Prowood (Cambodia) Flooring Co., Ltd</td><td> </td> <td style="text-align: left">Note (iv)</td><td> </td> <td id="xdx_988_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--ProwoodCambodiaFlooringCoLtdMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--ContractLiabilitiesMember_fKGl2KQ_____zE1SQh6ZuaRl" style="text-align: left" title="Nature of transactions">Contract liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20251231__srt--TitleOfIndividualAxis__custom--ProwoodCambodiaFlooringCoLtdMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--ContractLiabilitiesMember_fKGl2KQ_____zXpULyNHjGJ1" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2302">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20241231__srt--TitleOfIndividualAxis__custom--ProwoodCambodiaFlooringCoLtdMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--ContractLiabilitiesMember_fKGl2KQ_____z7aO698gr5tl" style="text-align: right">1,500,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">Nature Flooring Industries Inc</td><td> </td> <td style="text-align: left">Note (v)</td><td> </td> <td id="xdx_980_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--NatureFlooringIndustriesIncMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--ContractLiabilitiesMember_fKHYp_zKo4jXVc8bri" style="text-align: left" title="Nature of transactions"> Contract liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20251231__srt--TitleOfIndividualAxis__custom--NatureFlooringIndustriesIncMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--ContractLiabilitiesMember_fKHYp_z8wBQSRaqcyg" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2306">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20241231__srt--TitleOfIndividualAxis__custom--NatureFlooringIndustriesIncMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--ContractLiabilitiesMember_fKHYp_zhuCLJeQIL04" style="text-align: right">509,042</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">Kunshan Yingyi Trading Limited</td><td> </td> <td style="text-align: left">Note (vi)</td><td> </td> <td id="xdx_988_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--KunshanYingyiTradingLimitedMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--ContractLiabilitiesMember_fKHZpKQ_____zwM4XQikJq0e" style="text-align: left" title="Nature of transactions">Contract liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20251231__srt--TitleOfIndividualAxis__custom--KunshanYingyiTradingLimitedMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--ContractLiabilitiesMember_fKHZpKQ_____zeAixEkgCZ6d" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2310">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20241231__srt--TitleOfIndividualAxis__custom--KunshanYingyiTradingLimitedMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--ContractLiabilitiesMember_fKHZpKQ_____z5d7fzq8rC3" style="text-align: right">139,113</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span id="xdx_F09_z7HJkxog0vYg" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F17_zJc5JtFtK79j" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr. Hok Pan Se ceases to be ultimate beneficial shareholder from October 2025 after completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain over the company after the completion of transaction.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span id="xdx_F0B_zSKPHfpNLKkl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1A_zTCY3eUXsJf4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr. Ka Wai Se ceases to be related party from October 2025 after the former ultimate beneficial holder completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain by the former ultimate beneficial holder over the company after the completion of transaction.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span id="xdx_F05_zT0Cbo8REj43" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1C_zHtsxKKoPg4d" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr. Ka Chun Se ceases to be related party from October 2025 after the former ultimate beneficial holder completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain by the former ultimate beneficial holder over the company after the completion of transaction.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span id="xdx_F01_z9GuGtrmqRXd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F12_zT2wg0VBeiW3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prowood (Cambodia) Flooring Co., Ltd ceases to be related party from October 2025 after the former ultimate beneficial holder completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain by the former ultimate beneficial holder over the company after the completion of transaction.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span id="xdx_F0B_z1c5iY3fcTO9" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(v)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F12_zZuLVHquozKj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nature Flooring Industries Inc ceases to be related party from October 2025 after the former ultimate beneficial holder completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain by the former ultimate beneficial holder over the company after the completion of transaction.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span id="xdx_F00_zTY04oO0DdWj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(vi)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F19_zplwAPXdjLf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Kunshan Yingyi Trading Limited ceases to be related party from October 2025 after the former ultimate beneficial holder completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain by the former ultimate beneficial holder over the company after the completion of transaction.</span></td></tr></table> <p id="xdx_8AD_zvkPGTiVcZ5l" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company did not have any outstanding to any officers or directors as of December 31, 2025 and 2024, and it does not expect to provide long terms loans or credit facilities to officers and directors.<br/></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Transactions with related parties</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_eifrs-full--DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_zskwaA5YKJz7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table represents the significant related party transactions for the years ended December 31, 2025, 2024 and 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B2_zbxjSFxK62x2" style="display: none">SCHEDULE OF RELATED PARTY TRANSACTION</span>  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">2025</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">2024</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">2023</td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center; font-weight: bold">Name</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Nature</td><td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; width: 34%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr. Hok Pan Se⁽ⁱ⁾</span></td><td style="width: 2%"> </td> <td id="xdx_984_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--BorrowingsByNameAxis__custom--ShareholderLoansMember_fKGkp_z8QW2EJz3Q7l" style="width: 22%; text-align: left">Interest expense on shareholder loans</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_ecustom--InterestExpenseRelatedPartyTransactions_c20250101__20251231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--BorrowingsByNameAxis__custom--ShareholderLoansMember_fKGkp_zTzP7tgJzxO5" style="width: 10%; text-align: right" title="Outstanding of related party transactions">18,999</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_ecustom--InterestExpenseRelatedPartyTransactions_c20240101__20241231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--BorrowingsByNameAxis__custom--ShareholderLoansMember_fKGkp_zeMBL5lbFni8" style="width: 10%; text-align: right" title="Outstanding of related party transactions">73,102</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_ecustom--InterestExpenseRelatedPartyTransactions_c20230101__20231231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--BorrowingsByNameAxis__custom--ShareholderLoansMember_fKGkp_zc4jLfRl7PF2" style="width: 10%; text-align: right" title="Outstanding of related party transactions">197,066</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr. Hok Pan Se⁽ⁱ⁾</span></td><td> </td> <td id="xdx_986_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleBondsMember_fKGkp_zJ6Zjq8hMIK6" style="text-align: left">Interest expense on convertible bonds</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--InterestExpenseRelatedPartyTransactions_c20250101__20251231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleBondsMember_fKGkp_zE6Fya4hTOef" style="text-align: right" title="Outstanding of related party transactions"><span style="-sec-ix-hidden: xdx2ixbrl2329">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--InterestExpenseRelatedPartyTransactions_c20240101__20241231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleBondsMember_fKGkp_zpwI6CXO7Dlb" style="text-align: right" title="Outstanding of related party transactions"><span style="-sec-ix-hidden: xdx2ixbrl2331">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--InterestExpenseRelatedPartyTransactions_c20230101__20231231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleBondsMember_fKGkp_z01sduhdVxwf" style="text-align: right" title="Outstanding of related party transactions">71,865</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fo Shan Sunde Daziran Investment Management Limited⁽ⁱⁱ⁾</span></td><td> </td> <td id="xdx_98D_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--FoShanSundeDaziranMember_fKGlpKQ_____zMBlPnp1MUh3" style="text-align: left">Lease payments made</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--LeasesAsLesseeRelatedPartyTransactions_c20250101__20251231__srt--TitleOfIndividualAxis__custom--FoShanSundeDaziranMember_fKGlpKQ_____zKanKsGcUfmg" style="text-align: right" title="Outstanding of related party transactions"><span style="-sec-ix-hidden: xdx2ixbrl2336">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--LeasesAsLesseeRelatedPartyTransactions_c20240101__20241231__srt--TitleOfIndividualAxis__custom--FoShanSundeDaziranMember_fKGlpKQ_____zi7GAPHRRdg4" style="text-align: right" title="Outstanding of related party transactions"><span style="-sec-ix-hidden: xdx2ixbrl2338">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--LeasesAsLesseeRelatedPartyTransactions_c20230101__20231231__srt--TitleOfIndividualAxis__custom--FoShanSundeDaziranMember_fKGlpKQ_____zqxqi5KWoNH8" style="text-align: right" title="Outstanding of related party transactions">55,263</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fo Shan Sunde Changcheng Management Limited⁽ⁱⁱⁱ⁾</span></td><td> </td> <td id="xdx_98E_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--FoShanSundeChangchengMember_fKGlpaSk___zRT9oeGcMGu1" style="text-align: left">Lease payments made</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--LeasesAsLesseeRelatedPartyTransactions_c20250101__20251231__srt--TitleOfIndividualAxis__custom--FoShanSundeChangchengMember_fKGlpaSk___zjx4irkdUBN6" style="text-align: right" title="Outstanding of related party transactions"><span style="-sec-ix-hidden: xdx2ixbrl2343">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--LeasesAsLesseeRelatedPartyTransactions_c20240101__20241231__srt--TitleOfIndividualAxis__custom--FoShanSundeChangchengMember_fKGlpaSk___zF50QU0wJbCh" style="text-align: right" title="Outstanding of related party transactions">20,535</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--LeasesAsLesseeRelatedPartyTransactions_c20230101__20231231__srt--TitleOfIndividualAxis__custom--FoShanSundeChangchengMember_fKGlpaSk___zeYCw1nhmTg9" style="text-align: right" title="Outstanding of related party transactions">6,523</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nature Flooring Industries Inc^(iv)</span></td><td> </td> <td id="xdx_98F_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--NatureFlooringIndustriesIncMember_fKGl2KQ_____zFfX10rQwdvj">Revenue</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--LeasesAsLesseeRelatedPartyTransactions_c20250101__20251231__srt--TitleOfIndividualAxis__custom--NatureFlooringIndustriesIncMember_fKGl2KQ_____z3Kjs73YhAV5" style="text-align: right" title="Outstanding of related party transactions">24,077</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--LeasesAsLesseeRelatedPartyTransactions_c20240101__20241231__srt--TitleOfIndividualAxis__custom--NatureFlooringIndustriesIncMember_fKGl2KQ_____zdw68BmMQZqb" style="text-align: right" title="Outstanding of related party transactions"><span style="-sec-ix-hidden: xdx2ixbrl2352">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--LeasesAsLesseeRelatedPartyTransactions_c20230101__20231231__srt--TitleOfIndividualAxis__custom--NatureFlooringIndustriesIncMember_fKGl2KQ_____zuCmoF0TkIGj" style="text-align: right" title="Outstanding of related party transactions"><span style="-sec-ix-hidden: xdx2ixbrl2354">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prowood (Cambodia) Flooring Co., Ltd^(v)</span></td><td> </td> <td id="xdx_988_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--ProwoodCambodiaFlooringCoLtdMember_fKHYp_z8lvWxwWsPI6">Revenue</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--LeasesAsLesseeRelatedPartyTransactions_c20250101__20251231__srt--TitleOfIndividualAxis__custom--ProwoodCambodiaFlooringCoLtdMember_fKHYp_zHYnwn3dHJ8" style="text-align: right" title="Outstanding of related party transactions">4,889,874</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--LeasesAsLesseeRelatedPartyTransactions_c20240101__20241231__srt--TitleOfIndividualAxis__custom--ProwoodCambodiaFlooringCoLtdMember_fKHYp_z1RveehQu2Q8" style="text-align: right" title="Outstanding of related party transactions"><span style="-sec-ix-hidden: xdx2ixbrl2359">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--LeasesAsLesseeRelatedPartyTransactions_c20230101__20231231__srt--TitleOfIndividualAxis__custom--ProwoodCambodiaFlooringCoLtdMember_fKHYp_zfO4PSuDxEi3" style="text-align: right" title="Outstanding of related party transactions"><span style="-sec-ix-hidden: xdx2ixbrl2361">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Taizhou Nature Home Furnishings Co., Ltd ^(vi)</span></td><td> </td> <td id="xdx_984_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--TaizhouNatureHomeFurnishingsCoLtdMember_fKHZpKQ_____zediEoI8eJq9">Revenue</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--LeasesAsLesseeRelatedPartyTransactions_c20250101__20251231__srt--TitleOfIndividualAxis__custom--TaizhouNatureHomeFurnishingsCoLtdMember_fKHZpKQ_____zyimTqCSGJXh" style="text-align: right" title="Outstanding of related party transactions">21,820</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--LeasesAsLesseeRelatedPartyTransactions_c20240101__20241231__srt--TitleOfIndividualAxis__custom--TaizhouNatureHomeFurnishingsCoLtdMember_fKHZpKQ_____zGswM7kXbAQ7" style="text-align: right" title="Outstanding of related party transactions"><span style="-sec-ix-hidden: xdx2ixbrl2366">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--LeasesAsLesseeRelatedPartyTransactions_c20230101__20231231__srt--TitleOfIndividualAxis__custom--TaizhouNatureHomeFurnishingsCoLtdMember_fKHZpKQ_____z83G6KBz9xBa" style="text-align: right" title="Outstanding of related party transactions"><span style="-sec-ix-hidden: xdx2ixbrl2368">-</span></td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span id="xdx_F07_zEOZuVL0Z9Rf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F13_z1tE8h05We1a" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr. Hok Pan Se ceases to be ultimate beneficial shareholder from October 2025 after completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain over the company after the completion of transaction.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F0F_zMtnjlTijX6h" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F11_zQW04n67rUk1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fo Shan Sunde Daziran Investment Management Limited ceases to be related party from October 2025 after the former ultimate beneficial holder completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain by the former ultimate beneficial holder over the company after the completion of transaction.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F0D_zdhSFe4dKTvh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F10_zJi7YEXmRNcc" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fo Shan Sunde Changcheng Management Limited ceases to be related party from September 2024 after the former ultimate beneficial shareholder lose the control over this related company.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F0B_z0AztJMfbFEe" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F19_zYdgpufsz9U9" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nature Flooring Industries Inc ceases to be related party from October 2025 after the former ultimate beneficial holder completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain by the former ultimate beneficial holder over the company after the completion of transaction.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F0F_zJ1X4mxwDuj5" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(v)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F17_zopkooe5EDv5" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prowood (Cambodia) Flooring Co., Ltd ceases to be related party from October 2025 after the former ultimate beneficial holder completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain by the former ultimate beneficial holder over the company after the completion of transaction.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F0A_zIaP3HA8kLXe" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(vi)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1D_zA53yyI0fmU7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Taizhou Nature Home Furnishings Co., Ltd ceases to be related party from October 2025 after the former ultimate beneficial holder completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain by the former ultimate beneficial holder over the company after the completion of transaction.</span></td></tr></table> <p id="xdx_8A7_zdaRFLj3Mwce" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_890_ecustom--DisclosureOfBalanceDueToRelatedPartiesExplanatory_zB0PyHeN293h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BA_z9153jKY2Ged" style="display: none">SCHEDULE OF BALANCE DUE TO RELATED PARTIES</span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: center">2025</td><td> </td><td> </td> <td colspan="2" style="text-align: center">2024</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Name</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Relationship</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">Nature</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; width: 28%; text-align: left">TUTU Business Services Limited <br/> (BVI)</td><td style="width: 2%"> </td> <td style="width: 13%; text-align: left"><span id="xdx_90F_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250101__20251231__srt--TitleOfIndividualAxis__custom--TutuBusinessServicesLimitedMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_z5FllwSx26K9" title="Relationship">Controlling Shareholder</span></td><td style="width: 2%"> </td> <td id="xdx_982_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--TutuBusinessServicesLimitedMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zWwSHk5eg9T7" style="width: 27%; text-align: left">Amounts due to an ultimate beneficial shareholder</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20251231__srt--TitleOfIndividualAxis__custom--TutuBusinessServicesLimitedMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zlJw9PCtEugj" style="width: 10%; text-align: right">289,029</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20241231__srt--TitleOfIndividualAxis__custom--TutuBusinessServicesLimitedMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zWxCzyUsj5A1" style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2276">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; vertical-align: top"> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left; padding-bottom: 1pt">Ms. Liying Wang</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt"><span id="xdx_900_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20250101__20251231__srt--TitleOfIndividualAxis__custom--MsLiyingWangMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zTDOKenowMec" title="Relationship">Ultimate beneficial shareholder</span></td><td style="padding-bottom: 1pt"> </td> <td id="xdx_98B_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--MsLiyingWangMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zN6zB4NF09q7" style="text-align: left; padding-bottom: 1pt">Amounts due to an ultimate beneficial shareholder</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20251231__srt--TitleOfIndividualAxis__custom--MsLiyingWangMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zsfnBmEMrN95" style="border-bottom: Black 1pt solid; text-align: right">21,667</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20241231__srt--TitleOfIndividualAxis__custom--MsLiyingWangMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zwsDuGsRGK2c" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2281">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left; padding-bottom: 2.5pt">Amounts due to an ultimate beneficial shareholder</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_z1lSvNwktnGk" style="border-bottom: Black 2.5pt double; text-align: right">310,696</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zcT1k81mMf9i" style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2283">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"> </td><td> </td> <td> </td><td style="font-style: italic"> </td> <td style="font-style: italic; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">Mr. Hok Pan Se</td><td> </td> <td style="text-align: left">Note (i)</td><td style="text-decoration: underline; font-style: italic"> </td> <td style="text-decoration: underline; font-style: italic; text-align: left">Non-trade payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: justify"> </td><td> </td> <td id="xdx_985_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LongtermBorrowingsMember_fKGkp_zr5O28E2REZg" style="text-align: left">Long-term loans (Note 14)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20251231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LongtermBorrowingsMember_fKGkp_znO0l7uEs3L6" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2285">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20241231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LongtermBorrowingsMember_fKGkp_zuHLFws5gno1" style="text-align: right">12,300,650</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td id="xdx_984_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--ShorttermBorrowingsMember_fKGkp_zh7QHtHrr6y1" style="text-align: left; padding-bottom: 1pt">Short-term loans (Note 14)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20251231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--ShorttermBorrowingsMember_fKGkp_z1wCf4DUXC81" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2288">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20241231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--ShorttermBorrowingsMember_fKGkp_zxGOPHLw8FXf" style="border-bottom: Black 1pt solid; text-align: right">1,142,024</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; vertical-align: top"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td id="xdx_984_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_fKGkp_zD5g9aw90o1" style="text-align: left; padding-bottom: 2.5pt">Amounts due to an ultimate beneficial shareholder</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20251231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_fKGkp_z9XrlHNeCl08" style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2291">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20241231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_fKGkp_z9QATYcJutEh" style="border-bottom: Black 2.5pt double; text-align: right">13,442,674</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">Mr. Ka Wai Se</td><td> </td> <td style="text-align: justify">Note (ii)</td><td> </td> <td id="xdx_98A_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--MrKaWaiSeMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_fKGlpKQ_____znR3rXzUSLGj" style="text-align: left">Other borrowings (Note 13(b))</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20251231__srt--TitleOfIndividualAxis__custom--MrKaWaiSeMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_fKGlpKQ_____zUDktD5SfSJg" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2294">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20241231__srt--TitleOfIndividualAxis__custom--MrKaWaiSeMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_fKGlpKQ_____zHjAeqBlutda" style="text-align: right">183,066</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">Mr. Ka Chun Se</td><td> </td> <td style="text-align: left">Note (iii)</td><td> </td> <td id="xdx_986_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--MrKaChunSeMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_fKGlpaSk___zldFOXt922Pj" style="text-align: left" title="Nature of transactions">Other borrowings (Note 13(b))</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20251231__srt--TitleOfIndividualAxis__custom--MrKaChunSeMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_fKGlpaSk___zzlNlbsZN73i" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2298">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20241231__srt--TitleOfIndividualAxis__custom--MrKaChunSeMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_fKGlpaSk___zfVptxcyRoni" style="text-align: right">242,189</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">Prowood (Cambodia) Flooring Co., Ltd</td><td> </td> <td style="text-align: left">Note (iv)</td><td> </td> <td id="xdx_988_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--ProwoodCambodiaFlooringCoLtdMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--ContractLiabilitiesMember_fKGl2KQ_____zE1SQh6ZuaRl" style="text-align: left" title="Nature of transactions">Contract liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20251231__srt--TitleOfIndividualAxis__custom--ProwoodCambodiaFlooringCoLtdMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--ContractLiabilitiesMember_fKGl2KQ_____zXpULyNHjGJ1" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2302">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20241231__srt--TitleOfIndividualAxis__custom--ProwoodCambodiaFlooringCoLtdMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--ContractLiabilitiesMember_fKGl2KQ_____z7aO698gr5tl" style="text-align: right">1,500,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">Nature Flooring Industries Inc</td><td> </td> <td style="text-align: left">Note (v)</td><td> </td> <td id="xdx_980_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--NatureFlooringIndustriesIncMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--ContractLiabilitiesMember_fKHYp_zKo4jXVc8bri" style="text-align: left" title="Nature of transactions"> Contract liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20251231__srt--TitleOfIndividualAxis__custom--NatureFlooringIndustriesIncMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--ContractLiabilitiesMember_fKHYp_z8wBQSRaqcyg" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2306">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20241231__srt--TitleOfIndividualAxis__custom--NatureFlooringIndustriesIncMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--ContractLiabilitiesMember_fKHYp_zhuCLJeQIL04" style="text-align: right">509,042</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"> </td><td> </td> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">Kunshan Yingyi Trading Limited</td><td> </td> <td style="text-align: left">Note (vi)</td><td> </td> <td id="xdx_988_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--KunshanYingyiTradingLimitedMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--ContractLiabilitiesMember_fKHZpKQ_____zwM4XQikJq0e" style="text-align: left" title="Nature of transactions">Contract liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20251231__srt--TitleOfIndividualAxis__custom--KunshanYingyiTradingLimitedMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--ContractLiabilitiesMember_fKHZpKQ_____zeAixEkgCZ6d" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2310">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20241231__srt--TitleOfIndividualAxis__custom--KunshanYingyiTradingLimitedMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--ContractLiabilitiesMember_fKHZpKQ_____z5d7fzq8rC3" style="text-align: right">139,113</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span id="xdx_F09_z7HJkxog0vYg" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F17_zJc5JtFtK79j" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr. Hok Pan Se ceases to be ultimate beneficial shareholder from October 2025 after completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain over the company after the completion of transaction.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span id="xdx_F0B_zSKPHfpNLKkl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1A_zTCY3eUXsJf4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr. Ka Wai Se ceases to be related party from October 2025 after the former ultimate beneficial holder completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain by the former ultimate beneficial holder over the company after the completion of transaction.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span id="xdx_F05_zT0Cbo8REj43" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1C_zHtsxKKoPg4d" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr. Ka Chun Se ceases to be related party from October 2025 after the former ultimate beneficial holder completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain by the former ultimate beneficial holder over the company after the completion of transaction.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span id="xdx_F01_z9GuGtrmqRXd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F12_zT2wg0VBeiW3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prowood (Cambodia) Flooring Co., Ltd ceases to be related party from October 2025 after the former ultimate beneficial holder completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain by the former ultimate beneficial holder over the company after the completion of transaction.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span id="xdx_F0B_z1c5iY3fcTO9" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(v)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F12_zZuLVHquozKj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nature Flooring Industries Inc ceases to be related party from October 2025 after the former ultimate beneficial holder completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain by the former ultimate beneficial holder over the company after the completion of transaction.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span id="xdx_F00_zTY04oO0DdWj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(vi)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F19_zplwAPXdjLf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Kunshan Yingyi Trading Limited ceases to be related party from October 2025 after the former ultimate beneficial holder completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain by the former ultimate beneficial holder over the company after the completion of transaction.</span></td></tr></table> Controlling Shareholder Amounts due to an ultimate beneficial shareholder 289029 Ultimate beneficial shareholder Amounts due to an ultimate beneficial shareholder 21667 310696 Long-term loans (Note 14) 12300650 Short-term loans (Note 14) 1142024 Amounts due to an ultimate beneficial shareholder 13442674 Other borrowings (Note 13(b)) 183066 Other borrowings (Note 13(b)) 242189 Contract liabilities 1500000  Contract liabilities 509042 Contract liabilities 139113 <p id="xdx_892_eifrs-full--DisclosureOfTransactionsBetweenRelatedPartiesExplanatory_zskwaA5YKJz7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table represents the significant related party transactions for the years ended December 31, 2025, 2024 and 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B2_zbxjSFxK62x2" style="display: none">SCHEDULE OF RELATED PARTY TRANSACTION</span>  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="vertical-align: top; text-align: left"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">2025</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">2024</td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center">2023</td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: center; font-weight: bold">Name</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Nature</td><td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; width: 34%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr. Hok Pan Se⁽ⁱ⁾</span></td><td style="width: 2%"> </td> <td id="xdx_984_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--BorrowingsByNameAxis__custom--ShareholderLoansMember_fKGkp_z8QW2EJz3Q7l" style="width: 22%; text-align: left">Interest expense on shareholder loans</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_ecustom--InterestExpenseRelatedPartyTransactions_c20250101__20251231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--BorrowingsByNameAxis__custom--ShareholderLoansMember_fKGkp_zTzP7tgJzxO5" style="width: 10%; text-align: right" title="Outstanding of related party transactions">18,999</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_ecustom--InterestExpenseRelatedPartyTransactions_c20240101__20241231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--BorrowingsByNameAxis__custom--ShareholderLoansMember_fKGkp_zeMBL5lbFni8" style="width: 10%; text-align: right" title="Outstanding of related party transactions">73,102</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_ecustom--InterestExpenseRelatedPartyTransactions_c20230101__20231231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--BorrowingsByNameAxis__custom--ShareholderLoansMember_fKGkp_zc4jLfRl7PF2" style="width: 10%; text-align: right" title="Outstanding of related party transactions">197,066</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr. Hok Pan Se⁽ⁱ⁾</span></td><td> </td> <td id="xdx_986_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleBondsMember_fKGkp_zJ6Zjq8hMIK6" style="text-align: left">Interest expense on convertible bonds</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--InterestExpenseRelatedPartyTransactions_c20250101__20251231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleBondsMember_fKGkp_zE6Fya4hTOef" style="text-align: right" title="Outstanding of related party transactions"><span style="-sec-ix-hidden: xdx2ixbrl2329">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--InterestExpenseRelatedPartyTransactions_c20240101__20241231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleBondsMember_fKGkp_zpwI6CXO7Dlb" style="text-align: right" title="Outstanding of related party transactions"><span style="-sec-ix-hidden: xdx2ixbrl2331">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--InterestExpenseRelatedPartyTransactions_c20230101__20231231__srt--TitleOfIndividualAxis__custom--MrHonPanSeMember__ifrs-full--BorrowingsByNameAxis__custom--ConvertibleBondsMember_fKGkp_z01sduhdVxwf" style="text-align: right" title="Outstanding of related party transactions">71,865</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fo Shan Sunde Daziran Investment Management Limited⁽ⁱⁱ⁾</span></td><td> </td> <td id="xdx_98D_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--FoShanSundeDaziranMember_fKGlpKQ_____zMBlPnp1MUh3" style="text-align: left">Lease payments made</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--LeasesAsLesseeRelatedPartyTransactions_c20250101__20251231__srt--TitleOfIndividualAxis__custom--FoShanSundeDaziranMember_fKGlpKQ_____zKanKsGcUfmg" style="text-align: right" title="Outstanding of related party transactions"><span style="-sec-ix-hidden: xdx2ixbrl2336">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--LeasesAsLesseeRelatedPartyTransactions_c20240101__20241231__srt--TitleOfIndividualAxis__custom--FoShanSundeDaziranMember_fKGlpKQ_____zi7GAPHRRdg4" style="text-align: right" title="Outstanding of related party transactions"><span style="-sec-ix-hidden: xdx2ixbrl2338">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--LeasesAsLesseeRelatedPartyTransactions_c20230101__20231231__srt--TitleOfIndividualAxis__custom--FoShanSundeDaziranMember_fKGlpKQ_____zqxqi5KWoNH8" style="text-align: right" title="Outstanding of related party transactions">55,263</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fo Shan Sunde Changcheng Management Limited⁽ⁱⁱⁱ⁾</span></td><td> </td> <td id="xdx_98E_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--FoShanSundeChangchengMember_fKGlpaSk___zRT9oeGcMGu1" style="text-align: left">Lease payments made</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--LeasesAsLesseeRelatedPartyTransactions_c20250101__20251231__srt--TitleOfIndividualAxis__custom--FoShanSundeChangchengMember_fKGlpaSk___zjx4irkdUBN6" style="text-align: right" title="Outstanding of related party transactions"><span style="-sec-ix-hidden: xdx2ixbrl2343">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--LeasesAsLesseeRelatedPartyTransactions_c20240101__20241231__srt--TitleOfIndividualAxis__custom--FoShanSundeChangchengMember_fKGlpaSk___zF50QU0wJbCh" style="text-align: right" title="Outstanding of related party transactions">20,535</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--LeasesAsLesseeRelatedPartyTransactions_c20230101__20231231__srt--TitleOfIndividualAxis__custom--FoShanSundeChangchengMember_fKGlpaSk___zeYCw1nhmTg9" style="text-align: right" title="Outstanding of related party transactions">6,523</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nature Flooring Industries Inc^(iv)</span></td><td> </td> <td id="xdx_98F_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--NatureFlooringIndustriesIncMember_fKGl2KQ_____zFfX10rQwdvj">Revenue</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--LeasesAsLesseeRelatedPartyTransactions_c20250101__20251231__srt--TitleOfIndividualAxis__custom--NatureFlooringIndustriesIncMember_fKGl2KQ_____z3Kjs73YhAV5" style="text-align: right" title="Outstanding of related party transactions">24,077</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--LeasesAsLesseeRelatedPartyTransactions_c20240101__20241231__srt--TitleOfIndividualAxis__custom--NatureFlooringIndustriesIncMember_fKGl2KQ_____zdw68BmMQZqb" style="text-align: right" title="Outstanding of related party transactions"><span style="-sec-ix-hidden: xdx2ixbrl2352">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--LeasesAsLesseeRelatedPartyTransactions_c20230101__20231231__srt--TitleOfIndividualAxis__custom--NatureFlooringIndustriesIncMember_fKGl2KQ_____zuCmoF0TkIGj" style="text-align: right" title="Outstanding of related party transactions"><span style="-sec-ix-hidden: xdx2ixbrl2354">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prowood (Cambodia) Flooring Co., Ltd^(v)</span></td><td> </td> <td id="xdx_988_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--ProwoodCambodiaFlooringCoLtdMember_fKHYp_z8lvWxwWsPI6">Revenue</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--LeasesAsLesseeRelatedPartyTransactions_c20250101__20251231__srt--TitleOfIndividualAxis__custom--ProwoodCambodiaFlooringCoLtdMember_fKHYp_zHYnwn3dHJ8" style="text-align: right" title="Outstanding of related party transactions">4,889,874</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--LeasesAsLesseeRelatedPartyTransactions_c20240101__20241231__srt--TitleOfIndividualAxis__custom--ProwoodCambodiaFlooringCoLtdMember_fKHYp_z1RveehQu2Q8" style="text-align: right" title="Outstanding of related party transactions"><span style="-sec-ix-hidden: xdx2ixbrl2359">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--LeasesAsLesseeRelatedPartyTransactions_c20230101__20231231__srt--TitleOfIndividualAxis__custom--ProwoodCambodiaFlooringCoLtdMember_fKHYp_zfO4PSuDxEi3" style="text-align: right" title="Outstanding of related party transactions"><span style="-sec-ix-hidden: xdx2ixbrl2361">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Taizhou Nature Home Furnishings Co., Ltd ^(vi)</span></td><td> </td> <td id="xdx_984_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20250101__20251231__srt--TitleOfIndividualAxis__custom--TaizhouNatureHomeFurnishingsCoLtdMember_fKHZpKQ_____zediEoI8eJq9">Revenue</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--LeasesAsLesseeRelatedPartyTransactions_c20250101__20251231__srt--TitleOfIndividualAxis__custom--TaizhouNatureHomeFurnishingsCoLtdMember_fKHZpKQ_____zyimTqCSGJXh" style="text-align: right" title="Outstanding of related party transactions">21,820</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--LeasesAsLesseeRelatedPartyTransactions_c20240101__20241231__srt--TitleOfIndividualAxis__custom--TaizhouNatureHomeFurnishingsCoLtdMember_fKHZpKQ_____zGswM7kXbAQ7" style="text-align: right" title="Outstanding of related party transactions"><span style="-sec-ix-hidden: xdx2ixbrl2366">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--LeasesAsLesseeRelatedPartyTransactions_c20230101__20231231__srt--TitleOfIndividualAxis__custom--TaizhouNatureHomeFurnishingsCoLtdMember_fKHZpKQ_____z83G6KBz9xBa" style="text-align: right" title="Outstanding of related party transactions"><span style="-sec-ix-hidden: xdx2ixbrl2368">-</span></td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span id="xdx_F07_zEOZuVL0Z9Rf" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F13_z1tE8h05We1a" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr. Hok Pan Se ceases to be ultimate beneficial shareholder from October 2025 after completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain over the company after the completion of transaction.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F0F_zMtnjlTijX6h" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F11_zQW04n67rUk1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fo Shan Sunde Daziran Investment Management Limited ceases to be related party from October 2025 after the former ultimate beneficial holder completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain by the former ultimate beneficial holder over the company after the completion of transaction.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F0D_zdhSFe4dKTvh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F10_zJi7YEXmRNcc" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fo Shan Sunde Changcheng Management Limited ceases to be related party from September 2024 after the former ultimate beneficial shareholder lose the control over this related company.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F0B_z0AztJMfbFEe" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F19_zYdgpufsz9U9" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nature Flooring Industries Inc ceases to be related party from October 2025 after the former ultimate beneficial holder completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain by the former ultimate beneficial holder over the company after the completion of transaction.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F0F_zJ1X4mxwDuj5" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(v)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F17_zopkooe5EDv5" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prowood (Cambodia) Flooring Co., Ltd ceases to be related party from October 2025 after the former ultimate beneficial holder completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain by the former ultimate beneficial holder over the company after the completion of transaction.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F0A_zIaP3HA8kLXe" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(vi)</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1D_zA53yyI0fmU7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Taizhou Nature Home Furnishings Co., Ltd ceases to be related party from October 2025 after the former ultimate beneficial holder completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain by the former ultimate beneficial holder over the company after the completion of transaction.</span></td></tr></table> Interest expense on shareholder loans 18999 73102 197066 Interest expense on convertible bonds 71865 Lease payments made 55263 Lease payments made 20535 6523 Revenue 24077 Revenue 4889874 Revenue 21820 <p id="xdx_80C_eifrs-full--DisclosureOfFinancialInstrumentsExplanatory_z9Ib3wIMHpVj" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>24</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82A_znHIQdLTujAa">FINANCIAL INSTRUMENTS, FINANCIAL RISKS AND CAPITAL RISKS MANAGEMENT</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Categories of financial instruments</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_eifrs-full--DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory_zY7LRnUYBXEk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table sets out the financial instruments as at the end of the reporting period:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B3_zqE5PZlEMCm3" style="display: none">SCHEDULE OF FINANCIAL INSTRUMENTS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 82%; margin-left: 1.25in"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20251231_ziy6voPk4ff" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20241231_zrTg6u6mbHf5" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Financial assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--FinancialAssetsAtAmortisedCost_iI_z5TFtK5dpKa9" style="vertical-align: bottom; background-color: White"> <td style="width: 64%; text-align: justify">At amortized cost</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">5,476,025</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">7,722,459</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--FinancialAssetsAtAmortisedCost_iI_zO6FYlyy9Cvi" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify">Financial assets at amortized cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,476,025</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,722,459</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Financial liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--FinancialLiabilitiesGross_iNI_di_zRdSAofDLsRe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">At amortized cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,548,383</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(28,128,661</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_ecustom--FinancialLiabilitiesGross_iNI_di_zfjzKxb1RuSe" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Financial liabilities at amortized cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,548,383</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(28,128,661</td><td style="text-align: left">)</td></tr> </table> <p id="xdx_8A8_zAD21RSaD4i4" style="margin: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Financial instruments subject to offsetting, enforceable master netting arrangements and similar agreements</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group does not have any financial instruments which are subject to enforceable master netting arrangements or similar netting agreements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Financial risk management policies and objectives</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The management of the Group monitors and manages the financial risks relating to the operations of the Group to ensure appropriate measures are implemented in a timely and effective manner. These risks include market risk (including currency risk and interest rate risk), credit risk and liquidity risk.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Market risk management</span></i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group activities are exposed primarily to the financial risks of changes in foreign currency exchange rates and interest rates. Management monitors risks associated with changes in foreign currency exchanges rates and interest rates and will consider appropriate measures should the need arise.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There has been no significant change to the Group’s exposure to market risk or the manner in which it manages and measures the risk.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Foreign currency risk management</span></i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group also transacts business in foreign currencies other than its functional currencies, as further disclosed below, and is therefore exposed to foreign exchange risk.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89A_ecustom--DisclosureOfFinancialAssetsAndLiabilitiesDenominatedInCurrenciesExplanatory_zfmRHcHcJaf7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The currency exposure of financial assets and financial liabilities denominated in currencies other than the Group’s functional currencies are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B3_zao6zX1huZk3" style="display: none">SCHEDULE OF FINANCIAL ASSETS AND LIABILITIES DENOMINATED IN CURRENCIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 82%; margin-left: 1.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Assets</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Liabilities</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%">HKD</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eifrs-full--FinancialAssets_iI_c20251231__srt--CurrencyAxis__currency--HKD_zcX8f8aJAZBa" style="width: 11%; text-align: right" title="Financial assets">933,919</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eifrs-full--FinancialAssets_iI_c20241231__srt--CurrencyAxis__currency--HKD_zQ2vZMlpunDe" style="width: 11%; text-align: right" title="Financial assets">638,471</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--FinancialLiabilities_iI_c20251231__srt--CurrencyAxis__currency--HKD_zvArZgkWY6F9" style="width: 11%; text-align: right" title="Financial liabilities">3,959,501</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eifrs-full--FinancialLiabilities_iI_c20241231__srt--CurrencyAxis__currency--HKD_zx4TsOAI5Ldi" style="width: 11%; text-align: right" title="Financial liabilities">5,408,928</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>EUR</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--FinancialAssets_iI_c20251231__srt--CurrencyAxis__currency--EUR_zENwlaUJAT08" style="text-align: right" title="Financial assets">1,800,135</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--FinancialAssets_iI_c20241231__srt--CurrencyAxis__currency--EUR_zST09nK0Ns2k" style="text-align: right" title="Financial assets">3,253,699</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--FinancialLiabilities_iI_c20251231__srt--CurrencyAxis__currency--EUR_z203lqC02cS8" style="text-align: right" title="Financial liabilities">3,936,467</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--FinancialLiabilities_iI_c20241231__srt--CurrencyAxis__currency--EUR_zCqe9gxriLsc" style="text-align: right" title="Financial liabilities">6,668,340</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>CNY</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--FinancialAssets_iI_c20251231__srt--CurrencyAxis__currency--CNY_zfIf8ElbLd68" style="text-align: right" title="Financial assets">199,339</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--FinancialAssets_iI_c20241231__srt--CurrencyAxis__currency--CNY_ze7ZsZ7HCdkd" style="text-align: right" title="Financial assets">149,711</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--FinancialLiabilities_iI_c20251231__srt--CurrencyAxis__currency--CNY_zXLmfP06aplf" style="text-align: right" title="Financial liabilities">471,019</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--FinancialLiabilities_iI_c20241231__srt--CurrencyAxis__currency--CNY_zy0taaGEWBk6" style="text-align: right" title="Financial liabilities">108,961</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>PEN</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--FinancialAssets_iI_c20251231__srt--CurrencyAxis__currency--PEN_zkFqv0ah2Ug6" style="text-align: right" title="Financial assets">208,705</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--FinancialAssets_iI_c20241231__srt--CurrencyAxis__currency--PEN_z1TkspmIx0i9" style="text-align: right" title="Financial assets">839,614</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--FinancialLiabilities_iI_c20251231__srt--CurrencyAxis__currency--PEN_ziw6kcAQ1Fgk" style="text-align: right" title="Financial liabilities">82,937</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--FinancialLiabilities_iI_c20241231__srt--CurrencyAxis__currency--PEN_z6pKF70vTXUd" style="text-align: right" title="Financial liabilities">659,893</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>MOP</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--FinancialAssets_iI_c20251231__srt--CurrencyAxis__currency--MOP_zT22VYcgnar2" style="text-align: right" title="Financial assets">552</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--FinancialAssets_iI_c20241231__srt--CurrencyAxis__currency--MOP_zS8HciGUs2M2" style="text-align: right" title="Financial assets">511</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--FinancialLiabilities_iI_c20251231__srt--CurrencyAxis__currency--MOP_zcsWMPOpb1b" style="text-align: right" title="Financial liabilities"><span style="-sec-ix-hidden: xdx2ixbrl2430">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--FinancialLiabilities_iI_c20241231__srt--CurrencyAxis__currency--MOP_zXECDwnT6Jic" style="text-align: right" title="Financial liabilities">96,141</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A1_zQnW0ycG1ARg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Foreign currency sensitivity</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table details the sensitivity to a <span id="xdx_908_eifrs-full--PercentageOfReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17_iI_pid_dp_c20251231_zYi9pyKbXgQi" title="Increase decrease in sensitivity percent">5</span>% increase and decrease in the related foreign currencies against the functional currency (“USD”) with all the other variables held constant. 5% is the sensitivity rate used when reporting foreign currency risk internally to key management personnel and represents management’s assessment of the possible change in foreign exchange rates. The sensitivity analysis includes only outstanding foreign currency denominated monetary items and adjusts their translation at the period end for a <span id="xdx_907_eifrs-full--PercentageOfReasonablyPossibleIncreaseInRiskExposureThatArisesFromContractsWithinScopeOfIFRS17_iI_pid_dp_c20251231_zFkjdiGhlYV5" title="Increase decrease in sensitivity percent">5</span>% change in foreign currency rates.</span></p> <p id="xdx_892_eifrs-full--DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Explanatory_ztCRwSRPwTP9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B0_zQ1azVFRreS" style="display: none">SCHEDULE OF SENSITIVITY CHANGE IN FOREIGN CURRENCIES RISK</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 82%; margin-left: 1.25in"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250101__20251231_zYaCQHOot6P2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240101__20241231_ziM95TShgYl2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20230101__20231231_z4VSQgjTzfEg" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_40C_eifrs-full--IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets_hsrt--CurrencyAxis__currency--HKD_zrQ4Wu6zFVq6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: justify">HKD</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">(151,279</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">(238,523</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">(244,716</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40A_eifrs-full--IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets_hsrt--CurrencyAxis__currency--EUR_zZksRFdZUj63" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">EUR</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(106,817</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(170,732</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(48,365</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eifrs-full--IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets_hsrt--CurrencyAxis__currency--CNY_zBg9W4XnMmJf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">CNY</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(13,584</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,038</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,686</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eifrs-full--IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets_hsrt--CurrencyAxis__currency--PEN_zaUGQqqPJqQf" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">PEN</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,288</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,986</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(48,904</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_eifrs-full--IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets_hsrt--CurrencyAxis__currency--MOP_zYddVIrSkvy8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">MOP</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,782</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(765</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_eifrs-full--IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets_hsrt--CurrencyAxis__currency--MOP_zecD2oO52746" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Increase (decrease) in foreign currency sensitivity</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,782</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(765</td><td style="text-align: left">)</td></tr> </table> <p id="xdx_8A0_zIYJ6ORBKWzc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Interest rate risk management</span></i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group is exposed to cash flow interest rate risk as the Group has bank loans which are interest bearing. The interest rates and terms of repayment of the loans are disclosed in the Note 13 to the consolidated financial statements. The Group currently does not have an interest rate hedging policy.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Interest rate sensitivity analysis</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The sensitivity analysis below has been determined based on the exposure to interest rate for non-derivative instruments at the end of the reporting period. A 50 basis point increase or decrease is used when reporting interest rate risk internally to key management personnel and represents management’s assessment of the reasonably possible change in interest rates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If interest rates on loans had been <span id="xdx_906_eifrs-full--BorrowingsInterestRateBasis_c20250101__20251231_zCMGvuPbCqDj" title="Borrowings, interest rate basis">50</span> basis points higher/lower and all other variables were held constant, the Group’s (loss) profit for the year would decrease/increase by approximately USD<span id="xdx_901_ecustom--IncreaseDecreaseThroughAmountsRecognisedInProfitOrLossAggregateDifferenceBetweenFairValueAtInterestRateSensitivityAnalysis_c20250101__20251231_zqQFAzthk9lb" title="Increase decrease in profit">17,509</span> (2024: USD<span id="xdx_904_ecustom--IncreaseDecreaseThroughAmountsRecognisedInProfitOrLossAggregateDifferenceBetweenFairValueAtInterestRateSensitivityAnalysis_c20240101__20241231_z2zbLPDleqQh" title="Increase decrease in profit">18,199</span>, 2023: USD<span id="xdx_900_ecustom--IncreaseDecreaseThroughAmountsRecognisedInProfitOrLossAggregateDifferenceBetweenFairValueAtInterestRateSensitivityAnalysis_c20230101__20231231_zIPENONUD2oh" title="Increase decrease in profit">21,687</span>).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The shareholder’s loans of the Group are carried at fixed interest rate and thus exposed the Group to fair value interest rate risk. Accordingly, no sensitivity analysis is performed.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Credit risk and impairment assessment</span></i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Credit risk refers to the risk that the Group’s counterparties default on their contractual obligations resulting in financial losses to the Group. The Group’s credit risk exposures are primarily attributable to trade receivables, other receivables, restricted bank deposits, and cash and bank balances. The Group does not hold any collateral or other credit enhancements to cover its credit risks associated with its financial assets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In order to minimize credit risk, the Group has delegated its finance team to develop and maintain the Group’s credit risk grading to categorize exposures according to their degree of risk of default. The finance team uses publicly available financial information and the Group’s own historical repayment records to rate its major customers and debtors. The Group’s exposure and the credit ratings of its counterparties are continuously monitored, and the aggregate value of transactions concluded is spread amongst approved counterparties.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Trade receivables</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Before accepting any new customer, the Group uses an internal credit scoring system to assess the potential customer’s credit quality and defines credit limits by customer. Limits and scoring attributed to customers are reviewed regularly. Other monitoring procedures are in place to ensure that follow-up action is taken to recover overdue debts. In this regard, the management considers that the Group’s credit risk is significantly reduced.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_eifrs-full--ConcentrationsOfRisk_c20250101__20251231_zsbDy3ezncL8" title="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</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In addition, the Group performs impairment assessment under ECL model on trade receivables individually. Impairment of USD<span id="xdx_905_eifrs-full--ImpairmentLossRecognisedInProfitOrLossTradeReceivables_c20250101__20251231_zhuJ53RX3xe6">807,536</span> (2024: USD<span id="xdx_901_eifrs-full--ImpairmentLossRecognisedInProfitOrLossTradeReceivables_c20240101__20241231_zRQJcTTsZsBi">315,976</span> reversed, 2023: USD<span id="xdx_901_eifrs-full--ImpairmentLossRecognisedInProfitOrLossTradeReceivables_c20230101__20231231_zirSr0Gw0qwd">253,459</span> recognized) is recognized during the year. Details of the quantitative disclosures are set out below in this note.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Other receivables</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For other receivables, the management makes periodic individual assessment on the recoverability of other receivables based on historical settlement records, past experience, and also quantitative and qualitative information that is reasonable and supportive forward-looking information. The management believes that there is no significant increase in credit risk of these amounts since initial recognition and the Group provided impairment based on 12m ECL. For the years ended December 31, 2025 and 2024, the Group assessed the ECL for other receivables and deposits, USD<span id="xdx_90F_eifrs-full--CurrentDepositsFromCustomers_iI_uUSD_c20251231_zMW4H6WV0lvb" title="Other receivables and deposits">162,498</span> allowance (2024: <span id="xdx_902_eifrs-full--CurrentDepositsFromCustomers_iI_dxL_uHKD_c20251231_zzwEq3tiaDvg" title="Other receivables and deposits::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl2479">nil</span></span>) is recognized during the year.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Restricted bank deposits/ cash and bank balances</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Credit risk on restricted bank deposits/ cash and bank balances is limited because the counterparties are reputable banks with high credit ratings assigned by international credit agencies. The Group assessed 12m ECL for restricted bank deposits/ cash and bank balances by reference to information relating to probability of default and loss given default of the respective credit rating grades published by external credit rating agencies. Based on the average loss rates, the 12m ECL on pledged bank deposits/restricted bank deposits/bank balances is considered to be insignificant and therefore no loss allowance was recognized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89B_ecustom--DisclosureOfDetailedInformationAboutAnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory_zfhPaZbgVN8g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group’s internal credit risk grading framework comprises the following categories:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B0_zb6U42oglDV5" style="display: none">SCHEDULE OF INTERNAL CREDIT RISK GRADING</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 82%; border-collapse: collapse; margin-left: 1.25in"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 13%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Category</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 2%; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 43%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Description</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 19%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Trade receivables</b></span></p></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 2%; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 19%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Other financial assets</b></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Low risk</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_900_ecustom--DescriptionOfInternalCreditRatings_c20250101__20251231__ifrs-full--TypesOfRisksAxis__custom--LowRiskMember_zLWhbH18FRV5" title="Description of internal credit risk">The counterparty has a low risk of default and does not have any past-due amounts</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_eifrs-full--InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets_c20250101__20251231__ifrs-full--CreditImpairmentOfFinancialInstrumentsAxis__ifrs-full--FinancialInstrumentsNotCreditimpairedMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember__ifrs-full--TypesOfRisksAxis__custom--LowRiskMember_zXPb6aBD7UHa">Lifetime ECL – not credit- impaired</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eifrs-full--InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets_c20250101__20251231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherFinancialAssetsMember__ifrs-full--TypesOfRisksAxis__custom--LowRiskMember_zyC9O7CdVKk4" title="Information on how entity determined that financial assets are credit-impaired">12-month ECL</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Watch list</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_ecustom--DescriptionOfInternalCreditRatings_c20250101__20251231__ifrs-full--TypesOfRisksAxis__custom--WatchListMember_zSBbY1Si5Fx6" title="Description of internal credit risk">Debtor frequently repays after due dates but usually settle in full</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_eifrs-full--InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets_c20250101__20251231__ifrs-full--CreditImpairmentOfFinancialInstrumentsAxis__ifrs-full--FinancialInstrumentsNotCreditimpairedMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember__ifrs-full--TypesOfRisksAxis__custom--WatchListMember_zA0dvXEahm3" title="Information on how entity determined that financial assets are credit-impaired">Lifetime ECL – not credit- impaired</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_eifrs-full--InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets_c20250101__20251231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherFinancialAssetsMember__ifrs-full--TypesOfRisksAxis__custom--WatchListMember_zMwPQihD0Hif" title="Information on how entity determined that financial assets are credit-impaired">12-month ECL</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Doubtful</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_ecustom--DescriptionOfInternalCreditRatings_c20250101__20251231__ifrs-full--TypesOfRisksAxis__custom--DoubtsfulMember_zytxIyq0nswl" title="Description of internal credit risk">There have been significant increases in credit risk since initial recognition through information developed internally or external resources</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_eifrs-full--InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets_c20250101__20251231__ifrs-full--CreditImpairmentOfFinancialInstrumentsAxis__ifrs-full--FinancialInstrumentsNotCreditimpairedMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember__ifrs-full--TypesOfRisksAxis__custom--DoubtsfulMember_zC2fVprqIxt4" title="Information on how entity determined that financial assets are credit-impaired">Lifetime ECL – not credit-impaired</span></span></p></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_eifrs-full--InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets_c20250101__20251231__ifrs-full--CreditImpairmentOfFinancialInstrumentsAxis__ifrs-full--FinancialInstrumentsNotCreditimpairedMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherFinancialAssetsMember__ifrs-full--TypesOfRisksAxis__custom--DoubtsfulMember_z05Tm4vgCR7g" title="Information on how entity determined that financial assets are credit-impaired">Lifetime ECL - not credit-impaired</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loss</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_ecustom--DescriptionOfInternalCreditRatings_c20250101__20251231__ifrs-full--TypesOfRisksAxis__custom--LossMember_zSsT28CIt3rj" title="Description of internal credit risk">There is evidence indicating the asset is credit impaired</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_eifrs-full--InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets_c20250101__20251231__ifrs-full--CreditImpairmentOfFinancialInstrumentsAxis__ifrs-full--FinancialInstrumentsCreditimpairedMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember__ifrs-full--TypesOfRisksAxis__custom--LossMember_zNqC7yeQcJ8j" title="Information on how entity determined that financial assets are credit-impaired">Lifetime ECL – credit-impaired</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eifrs-full--InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets_c20250101__20251231__ifrs-full--CreditImpairmentOfFinancialInstrumentsAxis__ifrs-full--FinancialInstrumentsCreditimpairedMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherFinancialAssetsMember__ifrs-full--TypesOfRisksAxis__custom--LossMember_zj14dxCJADh3" title="Information on how entity determined that financial assets are credit-impaired">Lifetime ECL - credit impaired</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Write-off</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_ecustom--DescriptionOfInternalCreditRatings_c20250101__20251231__ifrs-full--TypesOfRisksAxis__custom--WriteOffMember_zLQFXLZ1e35l" title="Description of internal credit risk">There is evidence indicating that the debtor is in severe financial difficulty and the Company has no realistic prospect of recovery</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_eifrs-full--InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember__ifrs-full--TypesOfRisksAxis__custom--WriteOffMember_zkr1RJOOUfG8" title="Information on how entity determined that financial assets are credit-impaired">Amount is written off</span></span></p></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_eifrs-full--InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherFinancialAssetsMember__ifrs-full--TypesOfRisksAxis__custom--WriteOffMember_zm6FA4mAmSWj" title="Information on how entity determined that financial assets are credit-impaired">Amount is written off</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89B_eifrs-full--DisclosureOfCreditRiskExplanatory_zwBWxq3MUiL9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The tables below detail the credit risk exposures of the Group’s financial assets, including trade receivables, other receivables, restricted bank deposits, and cash and bank balances, which are subject to ECL assessment:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B7_ztFFhAytok1c" style="display: none">SCHEDULE OF CREDIT RISK</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 82%; margin-left: 1.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Note</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>External</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>credit</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>rating</b></span></p></td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Internal credit</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>rating</b></span></p></td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12m or</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>lifetime ECL</b></span></p></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Gross carrying amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Allowance for credit losses</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gross carrying</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>amount</b></span></p></td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Allowance for credit losses</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold">Financial assets at amortized costs</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 28%; text-align: left">Trade receivables – contract with customers</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 5%; text-align: center">9</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 7%; text-align: center">N/A</td><td style="width: 2%"> </td> <td style="width: 7%; text-align: center">Low</td><td style="width: 2%"> </td> <td style="width: 7%; text-align: center">Lifetime ECL</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20251231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--LowMember_zbI9bwXpXOW3" style="width: 5%; text-align: right" title="Gross carrying amount">2,366</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_ecustom--AllowanceAccountForCreditLossesTradeReceivables_iNI_di_c20251231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--LowMember_zBmEgMtBEBX2" style="width: 5%; text-align: right" title="Allowance for credit losses">(47</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20241231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--LowMember_za68U9R683Wi" style="width: 5%; text-align: right" title="Gross carrying amount">136,006</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_ecustom--AllowanceAccountForCreditLossesTradeReceivables_iNI_di_c20241231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--LowMember_zxQiOymGX1i5" style="width: 5%; text-align: right" title="Allowance for credit losses"><span style="-sec-ix-hidden: xdx2ixbrl2520">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center">Watch list</td><td> </td> <td style="text-align: center">Lifetime ECL</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20251231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--WatchListMember_zIjm5n4pxbdh" style="text-align: right" title="Gross carrying amount">2,517,075</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--AllowanceAccountForCreditLossesTradeReceivables_iNI_di_c20251231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--WatchListMember_zemBsv3H4ujb" style="text-align: right" title="Allowance for credit losses">(397,813</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20241231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--WatchListMember_zGdmpqxEPvJ7" style="text-align: right" title="Gross carrying amount">1,405,627</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AllowanceAccountForCreditLossesTradeReceivables_iNI_di_c20241231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--WatchListMember_zXsPKTnk7Lh8" style="text-align: right" title="Allowance for credit losses">(70,281</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center">Doubtful</td><td> </td> <td style="text-align: center">Lifetime ECL</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20251231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--DoubtsfulMember_zjKMcKwynFlg" style="text-align: right" title="Gross carrying amount">396,070</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--AllowanceAccountForCreditLossesTradeReceivables_iNI_di_c20251231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--DoubtsfulMember_zVNrK6QKWoQ2" style="text-align: right" title="Allowance for credit losses">(396,070</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20241231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--DoubtsfulMember_zNcQrwQple78" style="text-align: right" title="Gross carrying amount">96,896</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--AllowanceAccountForCreditLossesTradeReceivables_iNI_di_c20241231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--DoubtsfulMember_zd0EnmSyqyR6" style="text-align: right" title="Allowance for credit losses">(96,896</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">Loss</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">Lifetime ECL</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20251231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--LossMember_zL1969uJvNgk" style="border-bottom: Black 1pt solid; text-align: right" title="Gross carrying amount">99,918</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--AllowanceAccountForCreditLossesTradeReceivables_iNI_di_c20251231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--LossMember_zQNz67ONtyA8" style="border-bottom: Black 1pt solid; text-align: right" title="Allowance for credit losses">(99,918</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20241231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--LossMember_zAnvVVB8xc5k" style="border-bottom: Black 1pt solid; text-align: right" title="Gross carrying amount"><span style="-sec-ix-hidden: xdx2ixbrl2542">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--AllowanceAccountForCreditLossesTradeReceivables_iNI_di_c20241231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--LossMember_ziUjDtiihhCf" style="border-bottom: Black 1pt solid; text-align: right" title="Allowance for credit losses"><span style="-sec-ix-hidden: xdx2ixbrl2544">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20251231_zJTlnalQJWia" style="border-bottom: Black 2.5pt double; text-align: right" title="Gross carrying amount">3,015,429</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_ecustom--AllowanceAccountForCreditLossesTradeReceivables_iNI_di_c20251231_zNP7qXM8vw25" style="border-bottom: Black 2.5pt double; text-align: right" title="Allowance for credit losses">(893,848</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20241231_z0aQGZwih9i1" style="border-bottom: Black 2.5pt double; text-align: right" title="Gross carrying amount">1,638,529</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_ecustom--AllowanceAccountForCreditLossesTradeReceivables_iNI_di_c20241231_zsYrLGKZrHY8" style="border-bottom: Black 2.5pt double; text-align: right" title="Allowance for credit losses">(167,177</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center">9</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center">N/A</td><td> </td> <td style="text-align: center">Low</td><td> </td> <td style="text-align: center">12-month ECL</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--OtherGrossCurrentReceivables_iI_c20251231__ifrs-full--InternalCreditGradesAxis__custom--LowMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zPAOTAU5Qii5" style="text-align: right" title="Other receivables">2,134,449</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--AllowanceAccountForOtherCurrentReceivables_iI_c20251231__ifrs-full--InternalCreditGradesAxis__custom--LowMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_z3GxfeR5Soqh" style="text-align: right" title="Other receivables"><span style="-sec-ix-hidden: xdx2ixbrl2556">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--OtherGrossCurrentReceivables_iI_c20241231__ifrs-full--InternalCreditGradesAxis__custom--LowMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zFGIHAPt5AH9" style="text-align: right" title="Other receivables">2,695,154</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AllowanceAccountForOtherCurrentReceivables_iI_c20241231__ifrs-full--InternalCreditGradesAxis__custom--LowMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zTXPQOvqNsK3" style="text-align: right" title="Other receivables"><span style="-sec-ix-hidden: xdx2ixbrl2560">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">Loss</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">Lifetime ECL</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--OtherGrossCurrentReceivables_iI_c20251231__ifrs-full--InternalCreditGradesAxis__custom--LossMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__custom--LifetimeExpectedCreditLossMember_zk01S7wdOnm7" style="border-bottom: Black 1pt solid; text-align: right" title="Other receivables">162,498</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--AllowanceAccountForOtherCurrentReceivables_iI_c20251231__ifrs-full--InternalCreditGradesAxis__custom--LossMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__custom--LifetimeExpectedCreditLossMember_zYoOSA8iIO8l" style="border-bottom: Black 1pt solid; text-align: right" title="Other receivables">(162,498</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--OtherGrossCurrentReceivables_iI_c20241231__ifrs-full--InternalCreditGradesAxis__custom--LossMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__custom--LifetimeExpectedCreditLossMember_zx7sD1ly44e" style="border-bottom: Black 1pt solid; text-align: right" title="Other receivables"><span style="-sec-ix-hidden: xdx2ixbrl2566">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--AllowanceAccountForOtherCurrentReceivables_iI_c20241231__ifrs-full--InternalCreditGradesAxis__custom--LossMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__custom--LifetimeExpectedCreditLossMember_z44HFVddv4v3" style="border-bottom: Black 1pt solid; text-align: right" title="Other receivables"><span style="-sec-ix-hidden: xdx2ixbrl2568">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_ecustom--OtherGrossCurrentReceivables_iI_c20251231_zepP6Udot4S" style="border-bottom: Black 2.5pt double; text-align: right" title="Other receivables">2,296,947</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_ecustom--AllowanceAccountForOtherCurrentReceivables_iI_c20251231_zpbRxOhW0Ufh" style="border-bottom: Black 2.5pt double; text-align: right" title="Other receivables">(162,498</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_ecustom--OtherGrossCurrentReceivables_iI_c20241231_zC2UktfZvEcf" style="border-bottom: Black 2.5pt double; text-align: right" title="Other receivables">2,695,154</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_ecustom--AllowanceAccountForOtherCurrentReceivables_iI_c20241231_z3dF8ddZyJm5" style="border-bottom: Black 2.5pt double; text-align: right" title="Other receivables"><span style="-sec-ix-hidden: xdx2ixbrl2576">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Restricted bank deposits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center">AA</td><td> </td> <td style="text-align: center">N/A</td><td> </td> <td style="text-align: center">12-month ECL</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--GrossRestrictedBankDepositsCurrent_iI_c20251231__ifrs-full--InternalCreditGradesAxis__custom--AAMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zhGQXgBk07ek" style="text-align: right" title="Gross restricted bank deposits">253,188</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--RestrictedBankDepositsCurrent_iI_c20251231__ifrs-full--InternalCreditGradesAxis__custom--AAMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_z7vOge95Q322" style="text-align: right" title="Restricted bank deposits"><span style="-sec-ix-hidden: xdx2ixbrl2580">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--GrossRestrictedBankDepositsCurrent_iI_c20241231__ifrs-full--InternalCreditGradesAxis__custom--AAMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zDEBVIkczznd" style="text-align: right" title="Gross restricted bank deposits">592,652</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--RestrictedBankDepositsCurrent_iI_c20241231__ifrs-full--InternalCreditGradesAxis__custom--AAMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zd8K1uCzWwEb" style="text-align: right" title="Restricted bank deposits"><span style="-sec-ix-hidden: xdx2ixbrl2584">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cash and bank balances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center">AA+</td><td> </td> <td style="text-align: center">N/A</td><td> </td> <td style="text-align: center">12-month ECL</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--CashAndCashEquivalentsGross_iI_c20251231__ifrs-full--ExternalCreditGradesAxis__custom--AAPlusMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zKCWxKozamm9" style="text-align: right" title="Cash and bank balances">966,807</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--CashAndCashEquivalents_iI_c20251231__ifrs-full--ExternalCreditGradesAxis__custom--AAPlusMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zSVhbPa2Klil" style="text-align: right" title="Cash and bank balances"><span style="-sec-ix-hidden: xdx2ixbrl2588">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--CashAndCashEquivalentsGross_iI_c20241231__ifrs-full--ExternalCreditGradesAxis__custom--AAPlusMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_z8HmCfd2sIFd" style="text-align: right" title="Cash and bank balances">2,963,301</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--CashAndCashEquivalents_iI_c20241231__ifrs-full--ExternalCreditGradesAxis__custom--AAPlusMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zkgnBL12Xoza" style="text-align: right" title="Cash and bank balances"><span style="-sec-ix-hidden: xdx2ixbrl2592">-</span></td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8AD_zZwQIoA2ViS9" style="margin-top: 0; margin-bottom: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Note: For trade receivables, the Group has applied the simplified approach in IFRS 9 to measure the loss allowance at lifetime ECL. Except for debtors with credit-impaired balances which are assessed individually, the Group determines the ECL on these items grouped by past due status for trade receivables. When there are indicators that the relevant trade receivables may be credit impaired, the relevant amounts will be assessed for ECL individually.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group uses aging to assess the impairment for its customers in relation to its operation because these customers consist of a large number of customers with common risk characteristics that are representative of the customers’ abilities to pay all amounts due in accordance with the contractual terms. Based on the Group’s assessment of historical credit loss experience of the existing debtors and all available forward looking information, the Group does not consider that default occurs for those contractual payments that are more than 90 days past due.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group used estimated loss rates based on aging for classes with different credit risk characteristics and exposures, and the estimated loss rates are estimated based on historical observed default rates over the expected life of the debtors and are adjusted for forward-looking information that is available without undue cost or effort. The grouping is regularly reviewed by management to ensure relevant information about specific debtors is updated.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(v)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Liquidity risk management</span></i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Liquidity risk is the risk that the Group will encounter difficulty in meeting financial obligations due to shortage of funds.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In assessing our liquidity, we monitor and analyze our cash on-hand and our operating expenditure commitments. Our liquidity needs are to meet our working capital requirements and operating expenses obligations. To date, we have financed our operations primarily through cash flows from operations, equity financing, and short-term borrowing from banks and third parties.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2025, our cash and bank balances amounted to approximately USD<span id="xdx_906_eifrs-full--CashAndCashEquivalents_iI_pn5n6_c20251231_z65NDCurwcj5" title="Cash and bank balances">1.0</span> million (2024: USD<span id="xdx_905_eifrs-full--CashAndCashEquivalents_iI_pn5n6_c20241231_zR3eWaiQXtu6" title="Cash and bank balances">3.0 </span>million), and our current assets were approximately USD<span id="xdx_904_eifrs-full--CurrentAssets_iI_pn5n6_c20251231_zwigWHdlQ0s1" title="Current assets">13.8</span> million (2024: USD<span id="xdx_900_eifrs-full--CurrentAssets_iI_pn5n6_c20241231_zFWTkwn8uIVl" title="Current assets">20.9</span> million), and our current liabilities were approximately USD<span id="xdx_907_eifrs-full--CurrentLiabilities_iI_pn5n6_c20251231_zpOAwhSAWl1b" title="Current liabilities">10.6</span> million (2024: USD<span id="xdx_90F_eifrs-full--CurrentLiabilities_iI_pn5n6_c20241231_zJmZb8YXVdg6" title="Current liabilities">18.9</span> million). Based on the above considerations, management is of the opinion that the Company has sufficient funds to meet its working capital requirements and debt obligations, for at least the next 12 months from the consolidated financial statement filing date. However, there is no assurance that management will be successful in their plans. There are several factors that could potentially arise that could undermine the Company’s plans, such as changes in the demand for its services, economic conditions, its operating results not continuing to deteriorate and its bank and shareholders being able to provide continued financial support.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group maintains sufficient cash and cash equivalent, and internally generated cash flows to finance their activities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Liquidity risk analyses</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Non-derivative financial liabilities</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table details the remaining contractual maturity for non-derivative financial liabilities. The tables have been drawn up based on the undiscounted cash flows of financial liabilities based on the earliest date on which the Group can be required to pay. The table includes both interest and principal cash flows.</span></p> <p id="xdx_894_eifrs-full--MaturityAnalysisForNonderivativeFinancialLiabilities_zvgdFeJsijie" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B4_zAQBM7ceJVi2">SCHEDULE OF REMAINING CONTRACTUAL MATURITY FOR NON-DERIVATIVE FINANCIAL LIABILITIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 82%; margin-left: 1.25in"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">On<br/> demand or <br/>within 1 year</td><td> </td><td> </td> <td colspan="2" style="text-align: center">1 to 2 <br/> years</td><td> </td><td> </td> <td colspan="2" style="text-align: center">2 to 5 <br/> years</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Total</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left">Trade payables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_zQ9yi26BjCg6" style="width: 11%; text-align: right">2,805,764</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zapmZ15mgpJ" style="width: 11%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2608">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_zGuXeSy8GUBg" style="width: 11%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2609">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_c20251231_zCo2K7JjMcu6" style="width: 11%; text-align: right">2,805,764</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other payables</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--OtherCurrentPayables_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_z7TUJP6yo6E" style="text-align: right">358,789</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--OtherCurrentPayables_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zAPcs65OQVk9" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2612">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--OtherCurrentPayables_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_zxNIWUEvBKH2" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2613">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--OtherCurrentPayables_iI_pp0p0_c20251231_z3hytLXGhu5c" style="text-align: right">358,789</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Bank borrowings</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--Borrowings_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_zBrCELEa5hj" style="text-align: right">5,622,926</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--Borrowings_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_z7sSEAKddIA8" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2616">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--Borrowings_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_z3ngntfrwQWd" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2617">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--Borrowings_iI_pp0p0_c20251231_zIiz85GLfcY4" style="text-align: right">5,622,926</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other borrowings</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--OtherBorrowings_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_zCEOC99DUZv5" style="text-align: right">356,431</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--OtherBorrowings_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zMy83gC9u2Kl" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2620">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--OtherBorrowings_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_ziMANN7XDj0f" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2621">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--OtherBorrowings_iI_pp0p0_c20251231_zhqSPdEMXWx7" style="text-align: right">356,431</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Amounts due to an ultimate beneficial shareholder</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--OtherLiabilities_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_zkS4SKZqLsfl" style="text-align: right">310,696</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--OtherLiabilities_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zT2r1kXrpVG7" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2624">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--OtherLiabilities_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_zzojbLWK88k1" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2625">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--OtherLiabilities_iI_pp0p0_c20251231_zWJrXBbfjHT3" style="text-align: right">310,696</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--LeaseLiabilities_iI_c20251231__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_zi7ysVnHBsY6" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liabilities">42,358</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--LeaseLiabilities_iI_c20251231__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zDNF8xLvRwx3" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liabilities">30,742</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--LeaseLiabilities_iI_c20251231__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_zGkx3W2bsQg7" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liabilities">24,492</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--NonDerivativeFinancialLeaseLiabilities_iI_c20251231_zhtAnSO7toDl" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liabilities">97,592</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_eifrs-full--FinancialLiabilitiesAtAmortisedCost_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_zMmBaM1LscP" style="border-bottom: Black 2.5pt double; text-align: right">9,496,964</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eifrs-full--FinancialLiabilitiesAtAmortisedCost_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zk0JSNDmX2O2" style="border-bottom: Black 2.5pt double; text-align: right">30,742</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eifrs-full--FinancialLiabilitiesAtAmortisedCost_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_zSWiKLL85rSj" style="border-bottom: Black 2.5pt double; text-align: right">24,492</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eifrs-full--FinancialLiabilitiesAtAmortisedCost_iI_pp0p0_c20251231_zSIfqp1Ymevd" style="border-bottom: Black 2.5pt double; text-align: right">9,552,198</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; text-align: left">2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Trade payables</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_zCfYyxZoNm8c" style="text-align: right">1,841,297</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_z5oXZ0AyGmhb" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2640">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_zvozTStNUdp3" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2641">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_c20241231_zToVhkdJB2M8" style="text-align: right">1,841,297</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other payables</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--OtherCurrentPayables_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_z02ZxvpvLvGh" style="text-align: right">778,114</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--OtherCurrentPayables_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zllF9RQ6rSj6" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2644">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--OtherCurrentPayables_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_zqGdqbIEe7ci" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2645">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--OtherCurrentPayables_c20241231_pp0p0" style="text-align: right">778,114</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Bank borrowings</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--Borrowings_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_zxsm4ZLo4X17" style="text-align: right">10,313,887</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--Borrowings_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zxpx1vJvRdB4" style="text-align: right">39,103</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--Borrowings_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_zCrc5FKOsme8" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2649">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--Borrowings_c20241231_pp0p0" style="text-align: right">10,352,990</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other borrowings</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--OtherBorrowings_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_z2h1ktdQwiCj" style="text-align: right">1,130,141</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--OtherBorrowings_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zCWGNN3rIHM8" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2652">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--OtherBorrowings_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_zPMpmBuop9F1" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2653">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--OtherBorrowings_c20241231_pp0p0" style="text-align: right">1,130,141</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Amounts due to an ultimate beneficial shareholder</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--OtherLiabilities_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_znTYXcihx0t8" style="text-align: right">1,142,024</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--OtherLiabilities_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zCSDISl3Ip6j" style="text-align: right">12,300,650</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--OtherLiabilities_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_z6u9yR9mNEj" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2657">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--OtherLiabilities_c20241231_pp0p0" style="text-align: right">13,442,674</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--LeaseLiabilities_iI_c20241231__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_zwnqm5EPaFr6" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liabilities">163,912</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--LeaseLiabilities_iI_c20241231__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zKHfQimYo249" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liabilities">160,407</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--LeaseLiabilities_iI_c20241231__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_z2Fp2PlN7WA" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liabilities">374,008</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--NonDerivativeFinancialLeaseLiabilities_iI_c20241231_zcBPyiY95l35" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liabilities">698,327</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eifrs-full--FinancialLiabilitiesAtAmortisedCost_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_z8KRtikMHn42" style="border-bottom: Black 2.5pt double; text-align: right">15,369,375</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eifrs-full--FinancialLiabilitiesAtAmortisedCost_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zfQQybfiSexi" style="border-bottom: Black 2.5pt double; text-align: right">12,500,160</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eifrs-full--FinancialLiabilitiesAtAmortisedCost_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_z8I0kM2C6TPl" style="border-bottom: Black 2.5pt double; text-align: right">374,008</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98B_eifrs-full--FinancialLiabilitiesAtAmortisedCost_c20241231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right">28,243,543</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A3_zOpku9noSzAh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(vi)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Fair value of financial assets and financial liabilities</span></i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The management considers that the carrying amounts of Group’s financial assets and financial liabilities approximate their respective fair values due to the relatively short-term maturity of these financial instruments. The fair values of other classes of financial assets and liabilities are disclosed in the respective notes to financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Capital risk management policies and objectives</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The management manages its capital to ensure that the Group will be able to continue as a going concern in order to provide returns for shareholders and benefits for other stakeholders and to maintain an optimal capital structure to reduce cost of capital.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The capital structure of the Company consists of equity attributable to owners of the Company, comprising issued capital and retained earnings as disclosed in the notes to consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management monitors capital based on debt-to-equity ratio. The debt-to-equity ratio is calculated as total debt divided by total equity. Total debt is calculated as borrowings plus trade and other payables.</span></p> <p id="xdx_89F_eifrs-full--DescriptionOfManagingLiquidityRisk_zxTkrqPS6ysh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B8_zfUxKwk2lTYg" style="display: none">SCHEDULE OF DEBT TO EQUITY RATIO</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 82%; margin-left: 1.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231_zSI6g7iHjNUg" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20241231_zafYacGl3wp6" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40F_eifrs-full--Liabilities_iI_zlnuJmhcWDh7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Total debts</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">10,607,521</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">31,699,979</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--EquityAttributableToOwnersOfParent_iI_zzGy31uTjMMj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total equity</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,770,851</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,108,092</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--DebtToEquityInterestRate_iI_pid_dp_zIksPeftE1cg" style="vertical-align: bottom; background-color: White"> <td>Debt-to-equity %</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">281</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">348</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A7_zt5NvxrjyDc5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group is not subject to externally imposed capital requirements for the years ended December 31, 2025 and 2024.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group’s overall strategy remains unchanged from prior year.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Concentrations</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial instruments that potentially expose the Group to concentrations of credit risk consist primarily of accounts receivable. The Group conducts credit evaluations of their customers, and generally do not require collateral or other security from them. The Group evaluates their collection experience and long outstanding balances to determine the need for an allowance for doubtful accounts. The Group conducts periodic reviews of the financial condition and payment practices of their customers to minimize collection risk on accounts receivable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89E_eifrs-full--DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory_zgg1RVISsQd2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table sets forth a summary of single customers who represent 10% or more of the Group’s total revenue:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B5_z8Mi0Lkvc66d" style="display: none">SCHEDULE OF CONCENTRATIONS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 82%; margin-left: 1.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">%</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">%</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">%</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Amount of the Group’s revenue:</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eifrs-full--Revenue_c20250101__20251231_zXXjMRoGwl64" style="width: 6%; text-align: right" title="Amount of the Group's revenue">14,584,171</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20250101__20251231_ze5dL1PUdmp4" style="width: 6%; text-align: right" title="Amount of the Group's revenue, percentage">100.0</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eifrs-full--Revenue_c20240101__20241231_zTU7xydOw4f5" style="width: 6%; text-align: right" title="Amount of the Group's revenue">16,340,575</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20240101__20241231_zbqYcoPtvVBi" style="width: 6%; text-align: right" title="Amount of the Group's revenue, percentage">100.0</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eifrs-full--Revenue_c20230101__20231231_zDGzRg4meFEc" style="width: 6%; text-align: right" title="Amount of the Group's revenue">17,673,473</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20230101__20231231_zQIHCadJ0iY8" style="width: 6%; text-align: right" title="Amount of the Group's revenue, percentage">100.0</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer A</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--Revenue_c20250101__20251231__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_ziEfOMRGyO8g" style="text-align: right" title="Amount of the Group's revenue">5,498,478</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20250101__20251231__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_zxTARSMH6gI" style="text-align: right" title="Amount of the Group's revenue, percentage">37.7</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--Revenue_c20240101__20241231__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_zI98q6MB2fkg" style="text-align: right" title="Amount of the Group's revenue"><span style="-sec-ix-hidden: xdx2ixbrl2701">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20240101__20241231__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_zpMgF5bH5mg5" style="text-align: right" title="Amount of the Group's revenue, percentage"><span style="-sec-ix-hidden: xdx2ixbrl2703">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--Revenue_c20230101__20231231__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_zBOW2UUObK68" style="text-align: right" title="Amount of the Group's revenue"><span style="-sec-ix-hidden: xdx2ixbrl2705">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20230101__20231231__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_zOBD52Kk03N1" style="text-align: right" title="Amount of the Group's revenue, percentage"><span style="-sec-ix-hidden: xdx2ixbrl2707">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Customer B</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--Revenue_c20250101__20251231__ifrs-full--MajorCustomersAxis__custom--CustomerBMember_z8cycxHgS2X6" style="text-align: right" title="Amount of the Group's revenue">2,166,542</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20250101__20251231__ifrs-full--MajorCustomersAxis__custom--CustomerBMember_zuWj00WbPNk6" style="text-align: right" title="Amount of the Group's revenue, percentage">14.9</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--Revenue_c20240101__20241231__ifrs-full--MajorCustomersAxis__custom--CustomerBMember_z1owillValSd" style="text-align: right" title="Amount of the Group's revenue">2,311,102</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20240101__20241231__ifrs-full--MajorCustomersAxis__custom--CustomerBMember_zUCoKIefBCvk" style="text-align: right" title="Amount of the Group's revenue, percentage">14.1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--Revenue_c20230101__20231231__ifrs-full--MajorCustomersAxis__custom--CustomerBMember_zgobFLWLtFOh" style="text-align: right" title="Amount of the Group's revenue"><span style="-sec-ix-hidden: xdx2ixbrl2717">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20230101__20231231__ifrs-full--MajorCustomersAxis__custom--CustomerBMember_zTuDoetWd1Je" style="text-align: right" title="Amount of the Group's revenue, percentage"><span style="-sec-ix-hidden: xdx2ixbrl2719">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer C</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--Revenue_c20250101__20251231__ifrs-full--MajorCustomersAxis__custom--CustomerCMember_z3Vldypkl9Gf" style="text-align: right" title="Amount of the Group's revenue"><span style="-sec-ix-hidden: xdx2ixbrl2721">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20250101__20251231__ifrs-full--MajorCustomersAxis__custom--CustomerCMember_zR90ZjFvPXSe" style="text-align: right" title="Amount of the Group's revenue, percentage"><span style="-sec-ix-hidden: xdx2ixbrl2723">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--Revenue_c20240101__20241231__ifrs-full--MajorCustomersAxis__custom--CustomerCMember_zEkE7zrqMV38" style="text-align: right" title="Amount of the Group's revenue">3,738,420</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20240101__20241231__ifrs-full--MajorCustomersAxis__custom--CustomerCMember_zXNZz2BHhvDb" style="text-align: right" title="Amount of the Group's revenue, percentage">22.9</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--Revenue_c20230101__20231231__ifrs-full--MajorCustomersAxis__custom--CustomerCMember_zXFXOxHfeVMa" style="text-align: right" title="Amount of the Group's revenue">352,182</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20230101__20231231__ifrs-full--MajorCustomersAxis__custom--CustomerCMember_zJXFB0NO0K5a" style="text-align: right" title="Amount of the Group's revenue, percentage">2.0</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Customer D</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--Revenue_c20250101__20251231__ifrs-full--MajorCustomersAxis__custom--CustomerDMember_z4mlstCKImWh" style="text-align: right" title="Amount of the Group's revenue">540,511</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20250101__20251231__ifrs-full--MajorCustomersAxis__custom--CustomerDMember_zs3WrpPovrNb" style="text-align: right" title="Amount of the Group's revenue, percentage">3.7</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--Revenue_c20240101__20241231__ifrs-full--MajorCustomersAxis__custom--CustomerDMember_z4vIQNeBpe5a" style="text-align: right" title="Amount of the Group's revenue">2,965,123</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20240101__20241231__ifrs-full--MajorCustomersAxis__custom--CustomerDMember_z6SQoLBH9hzh" style="text-align: right" title="Amount of the Group's revenue, percentage">18.1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--Revenue_c20230101__20231231__ifrs-full--MajorCustomersAxis__custom--CustomerDMember_zvHsmUkINoD5" style="text-align: right" title="Amount of the Group's revenue">569,270</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20230101__20231231__ifrs-full--MajorCustomersAxis__custom--CustomerDMember_zNhe004EkCU3" style="text-align: right" title="Amount of the Group's revenue, percentage">3.2</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer E</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--Revenue_c20250101__20251231__ifrs-full--MajorCustomersAxis__custom--CustomerEMember_ziR8RzX6zVUf" style="text-align: right" title="Amount of the Group's revenue"><span style="-sec-ix-hidden: xdx2ixbrl2745">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20250101__20251231__ifrs-full--MajorCustomersAxis__custom--CustomerEMember_zPKLKJGtVU49" style="text-align: right" title="Amount of the Group's revenue, percentage"><span style="-sec-ix-hidden: xdx2ixbrl2747">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--Revenue_c20240101__20241231__ifrs-full--MajorCustomersAxis__custom--CustomerEMember_zRFqh2AL8yXa" style="text-align: right" title="Amount of the Group's revenue"><span style="-sec-ix-hidden: xdx2ixbrl2749">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20240101__20241231__ifrs-full--MajorCustomersAxis__custom--CustomerEMember_ztmN8tEvpTMi" style="text-align: right" title="Amount of the Group's revenue, percentage"><span style="-sec-ix-hidden: xdx2ixbrl2751">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--Revenue_c20230101__20231231__ifrs-full--MajorCustomersAxis__custom--CustomerEMember_z718DCijIIjj" style="text-align: right" title="Amount of the Group's revenue">7,188,782</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20230101__20231231__ifrs-full--MajorCustomersAxis__custom--CustomerEMember_zqNSC76iRcka" style="text-align: right" title="Amount of the Group's revenue, percentage">40.7</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Customer F</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--Revenue_c20250101__20251231__ifrs-full--MajorCustomersAxis__custom--CustomerFMember_zP1MNEuj6Zod" style="text-align: right" title="Amount of the Group's revenue"><span style="-sec-ix-hidden: xdx2ixbrl2757">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20250101__20251231__ifrs-full--MajorCustomersAxis__custom--CustomerFMember_zwJiE43QgST2" style="text-align: right" title="Amount of the Group's revenue, percentage"><span style="-sec-ix-hidden: xdx2ixbrl2759">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--Revenue_c20240101__20241231__ifrs-full--MajorCustomersAxis__custom--CustomerFMember_zI44Ci4h9EM7" style="text-align: right" title="Amount of the Group's revenue"><span style="-sec-ix-hidden: xdx2ixbrl2761">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20240101__20241231__ifrs-full--MajorCustomersAxis__custom--CustomerFMember_z0QkrgtJDoRc" style="text-align: right" title="Amount of the Group's revenue, percentage"><span style="-sec-ix-hidden: xdx2ixbrl2763">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--Revenue_c20230101__20231231__ifrs-full--MajorCustomersAxis__custom--CustomerFMember_zjrN5uJuNxCh" style="text-align: right" title="Amount of the Group's revenue">2,445,840</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20230101__20231231__ifrs-full--MajorCustomersAxis__custom--CustomerFMember_zncbq4g8YGPd" style="text-align: right" title="Amount of the Group's revenue, percentage">13.8</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table sets forth a summary of single customers who represent 10% or more of the Group’s total accounts receivable:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 82%; margin-left: 1.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">%</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">%</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">%</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Amount of the Group’s accounts receivable:</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20251231_zPZ4ADZWMLea" style="width: 6%; text-align: right" title="Amount of the Group's accounts receivable">3,015,429</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20251231_zvI1XOGLYYNh" style="width: 6%; text-align: right" title="Amount of the Group's accounts receivable, percentage">100.0</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20241231_zTqcbArhS1Qg" style="width: 6%; text-align: right" title="Amount of the Group's accounts receivable">1,638,529</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20241231_zmDku4YT8BHd" style="width: 6%; text-align: right" title="Amount of the Group's accounts receivable, percentage">100.0</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20231231_zmQ9Yz7o1W7k" style="width: 6%; text-align: right" title="Amount of the Group's accounts receivable">4,963,636</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20231231_zw3S5miiwpF9" style="width: 6%; text-align: right" title="Amount of the Group's accounts receivable, percentage">100.0</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer A</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20251231__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_zkeiAug2er5j" style="text-align: right" title="Amount of the Group's accounts receivable">1,939,732</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20251231__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_zbKLrMH1ne1g" style="text-align: right" title="Amount of the Group's accounts receivable, percentage">64.3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20241231__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_zxRMtfKwuyQc" style="text-align: right" title="Amount of the Group's accounts receivable">1,104,043</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20241231__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_zFAqqPDQOpa1" style="text-align: right" title="Amount of the Group's accounts receivable, percentage">67.4</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20231231__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_zV0Wq42AV6vf" style="text-align: right" title="Amount of the Group's accounts receivable"><span style="-sec-ix-hidden: xdx2ixbrl2789">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20231231__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_zqqgPOQSRN2h" style="text-align: right" title="Amount of the Group's accounts receivable, percentage"><span style="-sec-ix-hidden: xdx2ixbrl2791">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Customer B</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20251231__ifrs-full--MajorCustomersAxis__custom--CustomerBMember_zKbTCkNU5Hhc" style="text-align: right" title="Amount of the Group's accounts receivable">449,169</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20251231__ifrs-full--MajorCustomersAxis__custom--CustomerBMember_zjKvTxpGZtV5" style="text-align: right" title="Amount of the Group's accounts receivable, percentage">14.9</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20241231__ifrs-full--MajorCustomersAxis__custom--CustomerBMember_zwh3WynELyQh" style="text-align: right" title="Amount of the Group's accounts receivable"><span style="-sec-ix-hidden: xdx2ixbrl2797">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20241231__ifrs-full--MajorCustomersAxis__custom--CustomerBMember_zMLCugPZk6D1" style="text-align: right" title="Amount of the Group's accounts receivable, percentage"><span style="-sec-ix-hidden: xdx2ixbrl2799">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20231231__ifrs-full--MajorCustomersAxis__custom--CustomerBMember_zcag8Wdsc2C7" style="text-align: right" title="Amount of the Group's accounts receivable"><span style="-sec-ix-hidden: xdx2ixbrl2801">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20231231__ifrs-full--MajorCustomersAxis__custom--CustomerBMember_zFEjiYHQFGNj" style="text-align: right" title="Amount of the Group's accounts receivable, percentage"><span style="-sec-ix-hidden: xdx2ixbrl2803">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer C</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20251231__ifrs-full--MajorCustomersAxis__custom--CustomerCMember_z4TLyWq6xucc" style="text-align: right" title="Amount of the Group's accounts receivable">88,353</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20251231__ifrs-full--MajorCustomersAxis__custom--CustomerCMember_zowB1dnBFSY8" style="text-align: right" title="Amount of the Group's accounts receivable, percentage">2.9</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20241231__ifrs-full--MajorCustomersAxis__custom--CustomerCMember_zpQ2iO1oyLMg" style="text-align: right" title="Amount of the Group's accounts receivable">169,616</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20241231__ifrs-full--MajorCustomersAxis__custom--CustomerCMember_zUuZ2XKuDidi" style="text-align: right" title="Amount of the Group's accounts receivable, percentage">10.4</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20231231__ifrs-full--MajorCustomersAxis__custom--CustomerCMember_zIpylnmDdf04" style="text-align: right" title="Amount of the Group's accounts receivable">13,962</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20231231__ifrs-full--MajorCustomersAxis__custom--CustomerCMember_zrLXwotEynll" style="text-align: right" title="Amount of the Group's accounts receivable, percentage">0.3</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Customer D</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20251231__ifrs-full--MajorCustomersAxis__custom--CustomerDMember_zayUK52coczi" style="text-align: right" title="Amount of the Group's accounts receivable"><span style="-sec-ix-hidden: xdx2ixbrl2817">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20251231__ifrs-full--MajorCustomersAxis__custom--CustomerDMember_z4vhPcovEbxd" style="text-align: right" title="Amount of the Group's accounts receivable, percentage"><span style="-sec-ix-hidden: xdx2ixbrl2819">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20241231__ifrs-full--MajorCustomersAxis__custom--CustomerDMember_zm4jr8frEpo9" style="text-align: right" title="Amount of the Group's accounts receivable"><span style="-sec-ix-hidden: xdx2ixbrl2821">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20241231__ifrs-full--MajorCustomersAxis__custom--CustomerDMember_ze2xvWZ2LR63" style="text-align: right" title="Amount of the Group's accounts receivable, percentage"><span style="-sec-ix-hidden: xdx2ixbrl2823">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20231231__ifrs-full--MajorCustomersAxis__custom--CustomerDMember_zEgPsZ28QORl" style="text-align: right" title="Amount of the Group's accounts receivable">2,738,407</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20231231__ifrs-full--MajorCustomersAxis__custom--CustomerDMember_zc9W7w5OZomk" style="text-align: right" title="Amount of the Group's accounts receivable, percentage">55.2</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer E</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20251231__ifrs-full--MajorCustomersAxis__custom--CustomerEMember_z3fUMK6IS566" style="text-align: right" title="Amount of the Group's accounts receivable"><span style="-sec-ix-hidden: xdx2ixbrl2829">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20251231__ifrs-full--MajorCustomersAxis__custom--CustomerEMember_zbhfdOv6L7zd" style="text-align: right" title="Amount of the Group's accounts receivable, percentage"><span style="-sec-ix-hidden: xdx2ixbrl2831">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20241231__ifrs-full--MajorCustomersAxis__custom--CustomerEMember_zL0kuIuN5jOk" style="text-align: right" title="Amount of the Group's accounts receivable"><span style="-sec-ix-hidden: xdx2ixbrl2833">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20241231__ifrs-full--MajorCustomersAxis__custom--CustomerEMember_zqlMvWOX9VV6" style="text-align: right" title="Amount of the Group's accounts receivable, percentage"><span style="-sec-ix-hidden: xdx2ixbrl2835">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20231231__ifrs-full--MajorCustomersAxis__custom--CustomerEMember_z2fV80AMsTt8" style="text-align: right" title="Amount of the Group's accounts receivable">1,105,487</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20231231__ifrs-full--MajorCustomersAxis__custom--CustomerEMember_zj69BT8fx6I9" style="text-align: right" title="Amount of the Group's accounts receivable, percentage">22.3</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A3_zEWGuu4qJRu1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_eifrs-full--DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory_zY7LRnUYBXEk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table sets out the financial instruments as at the end of the reporting period:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B3_zqE5PZlEMCm3" style="display: none">SCHEDULE OF FINANCIAL INSTRUMENTS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 82%; margin-left: 1.25in"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20251231_ziy6voPk4ff" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20241231_zrTg6u6mbHf5" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Financial assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--FinancialAssetsAtAmortisedCost_iI_z5TFtK5dpKa9" style="vertical-align: bottom; background-color: White"> <td style="width: 64%; text-align: justify">At amortized cost</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">5,476,025</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">7,722,459</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--FinancialAssetsAtAmortisedCost_iI_zO6FYlyy9Cvi" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify">Financial assets at amortized cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,476,025</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,722,459</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Financial liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--FinancialLiabilitiesGross_iNI_di_zRdSAofDLsRe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">At amortized cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,548,383</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(28,128,661</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_ecustom--FinancialLiabilitiesGross_iNI_di_zfjzKxb1RuSe" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Financial liabilities at amortized cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,548,383</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(28,128,661</td><td style="text-align: left">)</td></tr> </table> 5476025 7722459 5476025 7722459 9548383 28128661 9548383 28128661 <p id="xdx_89A_ecustom--DisclosureOfFinancialAssetsAndLiabilitiesDenominatedInCurrenciesExplanatory_zfmRHcHcJaf7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The currency exposure of financial assets and financial liabilities denominated in currencies other than the Group’s functional currencies are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B3_zao6zX1huZk3" style="display: none">SCHEDULE OF FINANCIAL ASSETS AND LIABILITIES DENOMINATED IN CURRENCIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 82%; margin-left: 1.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Assets</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Liabilities</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%">HKD</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eifrs-full--FinancialAssets_iI_c20251231__srt--CurrencyAxis__currency--HKD_zcX8f8aJAZBa" style="width: 11%; text-align: right" title="Financial assets">933,919</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eifrs-full--FinancialAssets_iI_c20241231__srt--CurrencyAxis__currency--HKD_zQ2vZMlpunDe" style="width: 11%; text-align: right" title="Financial assets">638,471</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--FinancialLiabilities_iI_c20251231__srt--CurrencyAxis__currency--HKD_zvArZgkWY6F9" style="width: 11%; text-align: right" title="Financial liabilities">3,959,501</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eifrs-full--FinancialLiabilities_iI_c20241231__srt--CurrencyAxis__currency--HKD_zx4TsOAI5Ldi" style="width: 11%; text-align: right" title="Financial liabilities">5,408,928</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>EUR</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--FinancialAssets_iI_c20251231__srt--CurrencyAxis__currency--EUR_zENwlaUJAT08" style="text-align: right" title="Financial assets">1,800,135</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--FinancialAssets_iI_c20241231__srt--CurrencyAxis__currency--EUR_zST09nK0Ns2k" style="text-align: right" title="Financial assets">3,253,699</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--FinancialLiabilities_iI_c20251231__srt--CurrencyAxis__currency--EUR_z203lqC02cS8" style="text-align: right" title="Financial liabilities">3,936,467</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--FinancialLiabilities_iI_c20241231__srt--CurrencyAxis__currency--EUR_zCqe9gxriLsc" style="text-align: right" title="Financial liabilities">6,668,340</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>CNY</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--FinancialAssets_iI_c20251231__srt--CurrencyAxis__currency--CNY_zfIf8ElbLd68" style="text-align: right" title="Financial assets">199,339</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--FinancialAssets_iI_c20241231__srt--CurrencyAxis__currency--CNY_ze7ZsZ7HCdkd" style="text-align: right" title="Financial assets">149,711</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--FinancialLiabilities_iI_c20251231__srt--CurrencyAxis__currency--CNY_zXLmfP06aplf" style="text-align: right" title="Financial liabilities">471,019</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--FinancialLiabilities_iI_c20241231__srt--CurrencyAxis__currency--CNY_zy0taaGEWBk6" style="text-align: right" title="Financial liabilities">108,961</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>PEN</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--FinancialAssets_iI_c20251231__srt--CurrencyAxis__currency--PEN_zkFqv0ah2Ug6" style="text-align: right" title="Financial assets">208,705</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--FinancialAssets_iI_c20241231__srt--CurrencyAxis__currency--PEN_z1TkspmIx0i9" style="text-align: right" title="Financial assets">839,614</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--FinancialLiabilities_iI_c20251231__srt--CurrencyAxis__currency--PEN_ziw6kcAQ1Fgk" style="text-align: right" title="Financial liabilities">82,937</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--FinancialLiabilities_iI_c20241231__srt--CurrencyAxis__currency--PEN_z6pKF70vTXUd" style="text-align: right" title="Financial liabilities">659,893</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>MOP</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--FinancialAssets_iI_c20251231__srt--CurrencyAxis__currency--MOP_zT22VYcgnar2" style="text-align: right" title="Financial assets">552</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--FinancialAssets_iI_c20241231__srt--CurrencyAxis__currency--MOP_zS8HciGUs2M2" style="text-align: right" title="Financial assets">511</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--FinancialLiabilities_iI_c20251231__srt--CurrencyAxis__currency--MOP_zcsWMPOpb1b" style="text-align: right" title="Financial liabilities"><span style="-sec-ix-hidden: xdx2ixbrl2430">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--FinancialLiabilities_iI_c20241231__srt--CurrencyAxis__currency--MOP_zXECDwnT6Jic" style="text-align: right" title="Financial liabilities">96,141</td><td style="text-align: left"> </td></tr> </table> 933919 638471 3959501 5408928 1800135 3253699 3936467 6668340 199339 149711 471019 108961 208705 839614 82937 659893 552 511 96141 0.05 0.05 <p id="xdx_892_eifrs-full--DisclosureOfSensitivityAnalysisToChangesInRiskExposuresThatAriseFromContractsWithinScopeOfIFRS17Explanatory_ztCRwSRPwTP9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B0_zQ1azVFRreS" style="display: none">SCHEDULE OF SENSITIVITY CHANGE IN FOREIGN CURRENCIES RISK</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 82%; margin-left: 1.25in"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250101__20251231_zYaCQHOot6P2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240101__20241231_ziM95TShgYl2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20230101__20231231_z4VSQgjTzfEg" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_40C_eifrs-full--IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets_hsrt--CurrencyAxis__currency--HKD_zrQ4Wu6zFVq6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: justify">HKD</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">(151,279</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">(238,523</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">(244,716</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40A_eifrs-full--IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets_hsrt--CurrencyAxis__currency--EUR_zZksRFdZUj63" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">EUR</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(106,817</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(170,732</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(48,365</td><td style="text-align: left">)</td></tr> <tr id="xdx_407_eifrs-full--IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets_hsrt--CurrencyAxis__currency--CNY_zBg9W4XnMmJf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">CNY</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(13,584</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,038</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,686</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eifrs-full--IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets_hsrt--CurrencyAxis__currency--PEN_zaUGQqqPJqQf" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">PEN</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,288</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,986</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(48,904</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_eifrs-full--IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets_hsrt--CurrencyAxis__currency--MOP_zYddVIrSkvy8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">MOP</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,782</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(765</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_eifrs-full--IncreaseDecreaseThroughForeignExchangeAndOtherMovementsFinancialAssets_hsrt--CurrencyAxis__currency--MOP_zecD2oO52746" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Increase (decrease) in foreign currency sensitivity</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,782</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(765</td><td style="text-align: left">)</td></tr> </table> -151279 -238523 -244716 -106817 -170732 -48365 -13584 2038 -3686 6288 8986 -48904 28 -4782 -765 28 -4782 -765 50 17509 18199 21687 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 807536 315976 253459 162498 <p id="xdx_89B_ecustom--DisclosureOfDetailedInformationAboutAnalysisOfCreditExposuresUsingInternalCreditGradingSystemExplanatory_zfhPaZbgVN8g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group’s internal credit risk grading framework comprises the following categories:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B0_zb6U42oglDV5" style="display: none">SCHEDULE OF INTERNAL CREDIT RISK GRADING</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 82%; border-collapse: collapse; margin-left: 1.25in"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 13%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Category</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 2%; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 43%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Description</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 19%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Trade receivables</b></span></p></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 2%; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 19%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Other financial assets</b></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Low risk</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_900_ecustom--DescriptionOfInternalCreditRatings_c20250101__20251231__ifrs-full--TypesOfRisksAxis__custom--LowRiskMember_zLWhbH18FRV5" title="Description of internal credit risk">The counterparty has a low risk of default and does not have any past-due amounts</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_eifrs-full--InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets_c20250101__20251231__ifrs-full--CreditImpairmentOfFinancialInstrumentsAxis__ifrs-full--FinancialInstrumentsNotCreditimpairedMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember__ifrs-full--TypesOfRisksAxis__custom--LowRiskMember_zXPb6aBD7UHa">Lifetime ECL – not credit- impaired</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eifrs-full--InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets_c20250101__20251231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherFinancialAssetsMember__ifrs-full--TypesOfRisksAxis__custom--LowRiskMember_zyC9O7CdVKk4" title="Information on how entity determined that financial assets are credit-impaired">12-month ECL</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Watch list</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_ecustom--DescriptionOfInternalCreditRatings_c20250101__20251231__ifrs-full--TypesOfRisksAxis__custom--WatchListMember_zSBbY1Si5Fx6" title="Description of internal credit risk">Debtor frequently repays after due dates but usually settle in full</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_eifrs-full--InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets_c20250101__20251231__ifrs-full--CreditImpairmentOfFinancialInstrumentsAxis__ifrs-full--FinancialInstrumentsNotCreditimpairedMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember__ifrs-full--TypesOfRisksAxis__custom--WatchListMember_zA0dvXEahm3" title="Information on how entity determined that financial assets are credit-impaired">Lifetime ECL – not credit- impaired</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_eifrs-full--InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets_c20250101__20251231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherFinancialAssetsMember__ifrs-full--TypesOfRisksAxis__custom--WatchListMember_zMwPQihD0Hif" title="Information on how entity determined that financial assets are credit-impaired">12-month ECL</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Doubtful</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_ecustom--DescriptionOfInternalCreditRatings_c20250101__20251231__ifrs-full--TypesOfRisksAxis__custom--DoubtsfulMember_zytxIyq0nswl" title="Description of internal credit risk">There have been significant increases in credit risk since initial recognition through information developed internally or external resources</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_eifrs-full--InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets_c20250101__20251231__ifrs-full--CreditImpairmentOfFinancialInstrumentsAxis__ifrs-full--FinancialInstrumentsNotCreditimpairedMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember__ifrs-full--TypesOfRisksAxis__custom--DoubtsfulMember_zC2fVprqIxt4" title="Information on how entity determined that financial assets are credit-impaired">Lifetime ECL – not credit-impaired</span></span></p></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_eifrs-full--InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets_c20250101__20251231__ifrs-full--CreditImpairmentOfFinancialInstrumentsAxis__ifrs-full--FinancialInstrumentsNotCreditimpairedMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherFinancialAssetsMember__ifrs-full--TypesOfRisksAxis__custom--DoubtsfulMember_z05Tm4vgCR7g" title="Information on how entity determined that financial assets are credit-impaired">Lifetime ECL - not credit-impaired</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loss</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_ecustom--DescriptionOfInternalCreditRatings_c20250101__20251231__ifrs-full--TypesOfRisksAxis__custom--LossMember_zSsT28CIt3rj" title="Description of internal credit risk">There is evidence indicating the asset is credit impaired</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_eifrs-full--InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets_c20250101__20251231__ifrs-full--CreditImpairmentOfFinancialInstrumentsAxis__ifrs-full--FinancialInstrumentsCreditimpairedMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember__ifrs-full--TypesOfRisksAxis__custom--LossMember_zNqC7yeQcJ8j" title="Information on how entity determined that financial assets are credit-impaired">Lifetime ECL – credit-impaired</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eifrs-full--InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets_c20250101__20251231__ifrs-full--CreditImpairmentOfFinancialInstrumentsAxis__ifrs-full--FinancialInstrumentsCreditimpairedMember__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherFinancialAssetsMember__ifrs-full--TypesOfRisksAxis__custom--LossMember_zj14dxCJADh3" title="Information on how entity determined that financial assets are credit-impaired">Lifetime ECL - credit impaired</span></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Write-off</span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_ecustom--DescriptionOfInternalCreditRatings_c20250101__20251231__ifrs-full--TypesOfRisksAxis__custom--WriteOffMember_zLQFXLZ1e35l" title="Description of internal credit risk">There is evidence indicating that the debtor is in severe financial difficulty and the Company has no realistic prospect of recovery</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_eifrs-full--InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember__ifrs-full--TypesOfRisksAxis__custom--WriteOffMember_zkr1RJOOUfG8" title="Information on how entity determined that financial assets are credit-impaired">Amount is written off</span></span></p></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_eifrs-full--InformationOnHowEntityDeterminedThatFinancialAssetsAreCreditimpairedFinancialAssets_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherFinancialAssetsMember__ifrs-full--TypesOfRisksAxis__custom--WriteOffMember_zm6FA4mAmSWj" title="Information on how entity determined that financial assets are credit-impaired">Amount is written off</span></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89B_eifrs-full--DisclosureOfCreditRiskExplanatory_zwBWxq3MUiL9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The tables below detail the credit risk exposures of the Group’s financial assets, including trade receivables, other receivables, restricted bank deposits, and cash and bank balances, which are subject to ECL assessment:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B7_ztFFhAytok1c" style="display: none">SCHEDULE OF CREDIT RISK</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 82%; margin-left: 1.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Note</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>External</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>credit</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>rating</b></span></p></td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Internal credit</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>rating</b></span></p></td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12m or</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>lifetime ECL</b></span></p></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Gross carrying amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Allowance for credit losses</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gross carrying</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>amount</b></span></p></td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Allowance for credit losses</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold">Financial assets at amortized costs</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 28%; text-align: left">Trade receivables – contract with customers</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 5%; text-align: center">9</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 7%; text-align: center">N/A</td><td style="width: 2%"> </td> <td style="width: 7%; text-align: center">Low</td><td style="width: 2%"> </td> <td style="width: 7%; text-align: center">Lifetime ECL</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20251231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--LowMember_zbI9bwXpXOW3" style="width: 5%; text-align: right" title="Gross carrying amount">2,366</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_ecustom--AllowanceAccountForCreditLossesTradeReceivables_iNI_di_c20251231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--LowMember_zBmEgMtBEBX2" style="width: 5%; text-align: right" title="Allowance for credit losses">(47</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20241231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--LowMember_za68U9R683Wi" style="width: 5%; text-align: right" title="Gross carrying amount">136,006</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_ecustom--AllowanceAccountForCreditLossesTradeReceivables_iNI_di_c20241231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--LowMember_zxQiOymGX1i5" style="width: 5%; text-align: right" title="Allowance for credit losses"><span style="-sec-ix-hidden: xdx2ixbrl2520">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center">Watch list</td><td> </td> <td style="text-align: center">Lifetime ECL</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20251231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--WatchListMember_zIjm5n4pxbdh" style="text-align: right" title="Gross carrying amount">2,517,075</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--AllowanceAccountForCreditLossesTradeReceivables_iNI_di_c20251231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--WatchListMember_zemBsv3H4ujb" style="text-align: right" title="Allowance for credit losses">(397,813</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20241231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--WatchListMember_zGdmpqxEPvJ7" style="text-align: right" title="Gross carrying amount">1,405,627</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AllowanceAccountForCreditLossesTradeReceivables_iNI_di_c20241231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--WatchListMember_zXsPKTnk7Lh8" style="text-align: right" title="Allowance for credit losses">(70,281</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center">Doubtful</td><td> </td> <td style="text-align: center">Lifetime ECL</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20251231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--DoubtsfulMember_zjKMcKwynFlg" style="text-align: right" title="Gross carrying amount">396,070</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--AllowanceAccountForCreditLossesTradeReceivables_iNI_di_c20251231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--DoubtsfulMember_zVNrK6QKWoQ2" style="text-align: right" title="Allowance for credit losses">(396,070</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20241231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--DoubtsfulMember_zNcQrwQple78" style="text-align: right" title="Gross carrying amount">96,896</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--AllowanceAccountForCreditLossesTradeReceivables_iNI_di_c20241231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--DoubtsfulMember_zd0EnmSyqyR6" style="text-align: right" title="Allowance for credit losses">(96,896</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">Loss</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">Lifetime ECL</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20251231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--LossMember_zL1969uJvNgk" style="border-bottom: Black 1pt solid; text-align: right" title="Gross carrying amount">99,918</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--AllowanceAccountForCreditLossesTradeReceivables_iNI_di_c20251231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--LossMember_zQNz67ONtyA8" style="border-bottom: Black 1pt solid; text-align: right" title="Allowance for credit losses">(99,918</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20241231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--LossMember_zAnvVVB8xc5k" style="border-bottom: Black 1pt solid; text-align: right" title="Gross carrying amount"><span style="-sec-ix-hidden: xdx2ixbrl2542">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--AllowanceAccountForCreditLossesTradeReceivables_iNI_di_c20241231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--LossMember_ziUjDtiihhCf" style="border-bottom: Black 1pt solid; text-align: right" title="Allowance for credit losses"><span style="-sec-ix-hidden: xdx2ixbrl2544">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20251231_zJTlnalQJWia" style="border-bottom: Black 2.5pt double; text-align: right" title="Gross carrying amount">3,015,429</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_ecustom--AllowanceAccountForCreditLossesTradeReceivables_iNI_di_c20251231_zNP7qXM8vw25" style="border-bottom: Black 2.5pt double; text-align: right" title="Allowance for credit losses">(893,848</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20241231_z0aQGZwih9i1" style="border-bottom: Black 2.5pt double; text-align: right" title="Gross carrying amount">1,638,529</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_ecustom--AllowanceAccountForCreditLossesTradeReceivables_iNI_di_c20241231_zsYrLGKZrHY8" style="border-bottom: Black 2.5pt double; text-align: right" title="Allowance for credit losses">(167,177</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center">9</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center">N/A</td><td> </td> <td style="text-align: center">Low</td><td> </td> <td style="text-align: center">12-month ECL</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--OtherGrossCurrentReceivables_iI_c20251231__ifrs-full--InternalCreditGradesAxis__custom--LowMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zPAOTAU5Qii5" style="text-align: right" title="Other receivables">2,134,449</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--AllowanceAccountForOtherCurrentReceivables_iI_c20251231__ifrs-full--InternalCreditGradesAxis__custom--LowMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_z3GxfeR5Soqh" style="text-align: right" title="Other receivables"><span style="-sec-ix-hidden: xdx2ixbrl2556">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--OtherGrossCurrentReceivables_iI_c20241231__ifrs-full--InternalCreditGradesAxis__custom--LowMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zFGIHAPt5AH9" style="text-align: right" title="Other receivables">2,695,154</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AllowanceAccountForOtherCurrentReceivables_iI_c20241231__ifrs-full--InternalCreditGradesAxis__custom--LowMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zTXPQOvqNsK3" style="text-align: right" title="Other receivables"><span style="-sec-ix-hidden: xdx2ixbrl2560">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">Loss</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">Lifetime ECL</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--OtherGrossCurrentReceivables_iI_c20251231__ifrs-full--InternalCreditGradesAxis__custom--LossMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__custom--LifetimeExpectedCreditLossMember_zk01S7wdOnm7" style="border-bottom: Black 1pt solid; text-align: right" title="Other receivables">162,498</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--AllowanceAccountForOtherCurrentReceivables_iI_c20251231__ifrs-full--InternalCreditGradesAxis__custom--LossMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__custom--LifetimeExpectedCreditLossMember_zYoOSA8iIO8l" style="border-bottom: Black 1pt solid; text-align: right" title="Other receivables">(162,498</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--OtherGrossCurrentReceivables_iI_c20241231__ifrs-full--InternalCreditGradesAxis__custom--LossMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__custom--LifetimeExpectedCreditLossMember_zx7sD1ly44e" style="border-bottom: Black 1pt solid; text-align: right" title="Other receivables"><span style="-sec-ix-hidden: xdx2ixbrl2566">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--AllowanceAccountForOtherCurrentReceivables_iI_c20241231__ifrs-full--InternalCreditGradesAxis__custom--LossMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__custom--LifetimeExpectedCreditLossMember_z44HFVddv4v3" style="border-bottom: Black 1pt solid; text-align: right" title="Other receivables"><span style="-sec-ix-hidden: xdx2ixbrl2568">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_ecustom--OtherGrossCurrentReceivables_iI_c20251231_zepP6Udot4S" style="border-bottom: Black 2.5pt double; text-align: right" title="Other receivables">2,296,947</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_ecustom--AllowanceAccountForOtherCurrentReceivables_iI_c20251231_zpbRxOhW0Ufh" style="border-bottom: Black 2.5pt double; text-align: right" title="Other receivables">(162,498</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_ecustom--OtherGrossCurrentReceivables_iI_c20241231_zC2UktfZvEcf" style="border-bottom: Black 2.5pt double; text-align: right" title="Other receivables">2,695,154</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_ecustom--AllowanceAccountForOtherCurrentReceivables_iI_c20241231_z3dF8ddZyJm5" style="border-bottom: Black 2.5pt double; text-align: right" title="Other receivables"><span style="-sec-ix-hidden: xdx2ixbrl2576">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Restricted bank deposits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center">AA</td><td> </td> <td style="text-align: center">N/A</td><td> </td> <td style="text-align: center">12-month ECL</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--GrossRestrictedBankDepositsCurrent_iI_c20251231__ifrs-full--InternalCreditGradesAxis__custom--AAMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zhGQXgBk07ek" style="text-align: right" title="Gross restricted bank deposits">253,188</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--RestrictedBankDepositsCurrent_iI_c20251231__ifrs-full--InternalCreditGradesAxis__custom--AAMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_z7vOge95Q322" style="text-align: right" title="Restricted bank deposits"><span style="-sec-ix-hidden: xdx2ixbrl2580">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--GrossRestrictedBankDepositsCurrent_iI_c20241231__ifrs-full--InternalCreditGradesAxis__custom--AAMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zDEBVIkczznd" style="text-align: right" title="Gross restricted bank deposits">592,652</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--RestrictedBankDepositsCurrent_iI_c20241231__ifrs-full--InternalCreditGradesAxis__custom--AAMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zd8K1uCzWwEb" style="text-align: right" title="Restricted bank deposits"><span style="-sec-ix-hidden: xdx2ixbrl2584">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cash and bank balances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center">AA+</td><td> </td> <td style="text-align: center">N/A</td><td> </td> <td style="text-align: center">12-month ECL</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--CashAndCashEquivalentsGross_iI_c20251231__ifrs-full--ExternalCreditGradesAxis__custom--AAPlusMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zKCWxKozamm9" style="text-align: right" title="Cash and bank balances">966,807</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--CashAndCashEquivalents_iI_c20251231__ifrs-full--ExternalCreditGradesAxis__custom--AAPlusMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zSVhbPa2Klil" style="text-align: right" title="Cash and bank balances"><span style="-sec-ix-hidden: xdx2ixbrl2588">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--CashAndCashEquivalentsGross_iI_c20241231__ifrs-full--ExternalCreditGradesAxis__custom--AAPlusMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_z8HmCfd2sIFd" style="text-align: right" title="Cash and bank balances">2,963,301</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--CashAndCashEquivalents_iI_c20241231__ifrs-full--ExternalCreditGradesAxis__custom--AAPlusMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zkgnBL12Xoza" style="text-align: right" title="Cash and bank balances"><span style="-sec-ix-hidden: xdx2ixbrl2592">-</span></td><td style="text-align: left"> </td></tr> </table> The counterparty has a low risk of default and does not have any past-due amounts Lifetime ECL – not credit- impaired 12-month ECL Debtor frequently repays after due dates but usually settle in full Lifetime ECL – not credit- impaired 12-month ECL There have been significant increases in credit risk since initial recognition through information developed internally or external resources Lifetime ECL – not credit-impaired Lifetime ECL - not credit-impaired There is evidence indicating the asset is credit impaired Lifetime ECL – credit-impaired Lifetime ECL - credit impaired There is evidence indicating that the debtor is in severe financial difficulty and the Company has no realistic prospect of recovery Amount is written off Amount is written off <p id="xdx_89B_eifrs-full--DisclosureOfCreditRiskExplanatory_zwBWxq3MUiL9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The tables below detail the credit risk exposures of the Group’s financial assets, including trade receivables, other receivables, restricted bank deposits, and cash and bank balances, which are subject to ECL assessment:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B7_ztFFhAytok1c" style="display: none">SCHEDULE OF CREDIT RISK</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 82%; margin-left: 1.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Note</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>External</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>credit</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>rating</b></span></p></td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Internal credit</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>rating</b></span></p></td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12m or</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>lifetime ECL</b></span></p></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Gross carrying amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Allowance for credit losses</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Gross carrying</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>amount</b></span></p></td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Allowance for credit losses</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold">Financial assets at amortized costs</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 28%; text-align: left">Trade receivables – contract with customers</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 5%; text-align: center">9</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 7%; text-align: center">N/A</td><td style="width: 2%"> </td> <td style="width: 7%; text-align: center">Low</td><td style="width: 2%"> </td> <td style="width: 7%; text-align: center">Lifetime ECL</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20251231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--LowMember_zbI9bwXpXOW3" style="width: 5%; text-align: right" title="Gross carrying amount">2,366</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_ecustom--AllowanceAccountForCreditLossesTradeReceivables_iNI_di_c20251231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--LowMember_zBmEgMtBEBX2" style="width: 5%; text-align: right" title="Allowance for credit losses">(47</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20241231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--LowMember_za68U9R683Wi" style="width: 5%; text-align: right" title="Gross carrying amount">136,006</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_ecustom--AllowanceAccountForCreditLossesTradeReceivables_iNI_di_c20241231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--LowMember_zxQiOymGX1i5" style="width: 5%; text-align: right" title="Allowance for credit losses"><span style="-sec-ix-hidden: xdx2ixbrl2520">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center">Watch list</td><td> </td> <td style="text-align: center">Lifetime ECL</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20251231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--WatchListMember_zIjm5n4pxbdh" style="text-align: right" title="Gross carrying amount">2,517,075</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--AllowanceAccountForCreditLossesTradeReceivables_iNI_di_c20251231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--WatchListMember_zemBsv3H4ujb" style="text-align: right" title="Allowance for credit losses">(397,813</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20241231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--WatchListMember_zGdmpqxEPvJ7" style="text-align: right" title="Gross carrying amount">1,405,627</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AllowanceAccountForCreditLossesTradeReceivables_iNI_di_c20241231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--WatchListMember_zXsPKTnk7Lh8" style="text-align: right" title="Allowance for credit losses">(70,281</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center">Doubtful</td><td> </td> <td style="text-align: center">Lifetime ECL</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20251231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--DoubtsfulMember_zjKMcKwynFlg" style="text-align: right" title="Gross carrying amount">396,070</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--AllowanceAccountForCreditLossesTradeReceivables_iNI_di_c20251231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--DoubtsfulMember_zVNrK6QKWoQ2" style="text-align: right" title="Allowance for credit losses">(396,070</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20241231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--DoubtsfulMember_zNcQrwQple78" style="text-align: right" title="Gross carrying amount">96,896</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--AllowanceAccountForCreditLossesTradeReceivables_iNI_di_c20241231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--DoubtsfulMember_zd0EnmSyqyR6" style="text-align: right" title="Allowance for credit losses">(96,896</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">Loss</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">Lifetime ECL</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20251231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--LossMember_zL1969uJvNgk" style="border-bottom: Black 1pt solid; text-align: right" title="Gross carrying amount">99,918</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--AllowanceAccountForCreditLossesTradeReceivables_iNI_di_c20251231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--LossMember_zQNz67ONtyA8" style="border-bottom: Black 1pt solid; text-align: right" title="Allowance for credit losses">(99,918</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20241231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--LossMember_zAnvVVB8xc5k" style="border-bottom: Black 1pt solid; text-align: right" title="Gross carrying amount"><span style="-sec-ix-hidden: xdx2ixbrl2542">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--AllowanceAccountForCreditLossesTradeReceivables_iNI_di_c20241231__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--LifetimeExpectedCreditLossesMember__ifrs-full--MethodOfAssessmentOfExpectedCreditLossesAxis__ifrs-full--ExpectedCreditLossesIndividuallyAssessedMember__ifrs-full--InternalCreditGradesAxis__custom--LossMember_ziUjDtiihhCf" style="border-bottom: Black 1pt solid; text-align: right" title="Allowance for credit losses"><span style="-sec-ix-hidden: xdx2ixbrl2544">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20251231_zJTlnalQJWia" style="border-bottom: Black 2.5pt double; text-align: right" title="Gross carrying amount">3,015,429</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_ecustom--AllowanceAccountForCreditLossesTradeReceivables_iNI_di_c20251231_zNP7qXM8vw25" style="border-bottom: Black 2.5pt double; text-align: right" title="Allowance for credit losses">(893,848</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20241231_z0aQGZwih9i1" style="border-bottom: Black 2.5pt double; text-align: right" title="Gross carrying amount">1,638,529</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_ecustom--AllowanceAccountForCreditLossesTradeReceivables_iNI_di_c20241231_zsYrLGKZrHY8" style="border-bottom: Black 2.5pt double; text-align: right" title="Allowance for credit losses">(167,177</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center">9</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center">N/A</td><td> </td> <td style="text-align: center">Low</td><td> </td> <td style="text-align: center">12-month ECL</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--OtherGrossCurrentReceivables_iI_c20251231__ifrs-full--InternalCreditGradesAxis__custom--LowMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zPAOTAU5Qii5" style="text-align: right" title="Other receivables">2,134,449</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--AllowanceAccountForOtherCurrentReceivables_iI_c20251231__ifrs-full--InternalCreditGradesAxis__custom--LowMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_z3GxfeR5Soqh" style="text-align: right" title="Other receivables"><span style="-sec-ix-hidden: xdx2ixbrl2556">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--OtherGrossCurrentReceivables_iI_c20241231__ifrs-full--InternalCreditGradesAxis__custom--LowMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zFGIHAPt5AH9" style="text-align: right" title="Other receivables">2,695,154</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--AllowanceAccountForOtherCurrentReceivables_iI_c20241231__ifrs-full--InternalCreditGradesAxis__custom--LowMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zTXPQOvqNsK3" style="text-align: right" title="Other receivables"><span style="-sec-ix-hidden: xdx2ixbrl2560">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">Loss</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">Lifetime ECL</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--OtherGrossCurrentReceivables_iI_c20251231__ifrs-full--InternalCreditGradesAxis__custom--LossMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__custom--LifetimeExpectedCreditLossMember_zk01S7wdOnm7" style="border-bottom: Black 1pt solid; text-align: right" title="Other receivables">162,498</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--AllowanceAccountForOtherCurrentReceivables_iI_c20251231__ifrs-full--InternalCreditGradesAxis__custom--LossMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__custom--LifetimeExpectedCreditLossMember_zYoOSA8iIO8l" style="border-bottom: Black 1pt solid; text-align: right" title="Other receivables">(162,498</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--OtherGrossCurrentReceivables_iI_c20241231__ifrs-full--InternalCreditGradesAxis__custom--LossMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__custom--LifetimeExpectedCreditLossMember_zx7sD1ly44e" style="border-bottom: Black 1pt solid; text-align: right" title="Other receivables"><span style="-sec-ix-hidden: xdx2ixbrl2566">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_ecustom--AllowanceAccountForOtherCurrentReceivables_iI_c20241231__ifrs-full--InternalCreditGradesAxis__custom--LossMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__custom--LifetimeExpectedCreditLossMember_z44HFVddv4v3" style="border-bottom: Black 1pt solid; text-align: right" title="Other receivables"><span style="-sec-ix-hidden: xdx2ixbrl2568">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_ecustom--OtherGrossCurrentReceivables_iI_c20251231_zepP6Udot4S" style="border-bottom: Black 2.5pt double; text-align: right" title="Other receivables">2,296,947</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_980_ecustom--AllowanceAccountForOtherCurrentReceivables_iI_c20251231_zpbRxOhW0Ufh" style="border-bottom: Black 2.5pt double; text-align: right" title="Other receivables">(162,498</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_ecustom--OtherGrossCurrentReceivables_iI_c20241231_zC2UktfZvEcf" style="border-bottom: Black 2.5pt double; text-align: right" title="Other receivables">2,695,154</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_ecustom--AllowanceAccountForOtherCurrentReceivables_iI_c20241231_z3dF8ddZyJm5" style="border-bottom: Black 2.5pt double; text-align: right" title="Other receivables"><span style="-sec-ix-hidden: xdx2ixbrl2576">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Restricted bank deposits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center">AA</td><td> </td> <td style="text-align: center">N/A</td><td> </td> <td style="text-align: center">12-month ECL</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--GrossRestrictedBankDepositsCurrent_iI_c20251231__ifrs-full--InternalCreditGradesAxis__custom--AAMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zhGQXgBk07ek" style="text-align: right" title="Gross restricted bank deposits">253,188</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--RestrictedBankDepositsCurrent_iI_c20251231__ifrs-full--InternalCreditGradesAxis__custom--AAMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_z7vOge95Q322" style="text-align: right" title="Restricted bank deposits"><span style="-sec-ix-hidden: xdx2ixbrl2580">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--GrossRestrictedBankDepositsCurrent_iI_c20241231__ifrs-full--InternalCreditGradesAxis__custom--AAMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zDEBVIkczznd" style="text-align: right" title="Gross restricted bank deposits">592,652</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--RestrictedBankDepositsCurrent_iI_c20241231__ifrs-full--InternalCreditGradesAxis__custom--AAMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zd8K1uCzWwEb" style="text-align: right" title="Restricted bank deposits"><span style="-sec-ix-hidden: xdx2ixbrl2584">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cash and bank balances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: center">AA+</td><td> </td> <td style="text-align: center">N/A</td><td> </td> <td style="text-align: center">12-month ECL</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--CashAndCashEquivalentsGross_iI_c20251231__ifrs-full--ExternalCreditGradesAxis__custom--AAPlusMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zKCWxKozamm9" style="text-align: right" title="Cash and bank balances">966,807</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--CashAndCashEquivalents_iI_c20251231__ifrs-full--ExternalCreditGradesAxis__custom--AAPlusMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zSVhbPa2Klil" style="text-align: right" title="Cash and bank balances"><span style="-sec-ix-hidden: xdx2ixbrl2588">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--CashAndCashEquivalentsGross_iI_c20241231__ifrs-full--ExternalCreditGradesAxis__custom--AAPlusMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_z8HmCfd2sIFd" style="text-align: right" title="Cash and bank balances">2,963,301</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--CashAndCashEquivalents_iI_c20241231__ifrs-full--ExternalCreditGradesAxis__custom--AAPlusMember__ifrs-full--TypeOfMeasurementOfExpectedCreditLossesAxis__ifrs-full--TwelvemonthExpectedCreditLossesMember_zkgnBL12Xoza" style="text-align: right" title="Cash and bank balances"><span style="-sec-ix-hidden: xdx2ixbrl2592">-</span></td><td style="text-align: left"> </td></tr> </table> 2366 47 136006 2517075 397813 1405627 70281 396070 396070 96896 96896 99918 99918 3015429 893848 1638529 167177 2134449 2695154 162498 -162498 2296947 -162498 2695154 253188 592652 966807 2963301 1000000.0 3000000.0 13800000 20900000 10600000 18900000 <p id="xdx_894_eifrs-full--MaturityAnalysisForNonderivativeFinancialLiabilities_zvgdFeJsijie" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B4_zAQBM7ceJVi2">SCHEDULE OF REMAINING CONTRACTUAL MATURITY FOR NON-DERIVATIVE FINANCIAL LIABILITIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 82%; margin-left: 1.25in"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">On<br/> demand or <br/>within 1 year</td><td> </td><td> </td> <td colspan="2" style="text-align: center">1 to 2 <br/> years</td><td> </td><td> </td> <td colspan="2" style="text-align: center">2 to 5 <br/> years</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Total</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left">Trade payables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_zQ9yi26BjCg6" style="width: 11%; text-align: right">2,805,764</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zapmZ15mgpJ" style="width: 11%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2608">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_zGuXeSy8GUBg" style="width: 11%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2609">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_c20251231_zCo2K7JjMcu6" style="width: 11%; text-align: right">2,805,764</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other payables</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--OtherCurrentPayables_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_z7TUJP6yo6E" style="text-align: right">358,789</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--OtherCurrentPayables_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zAPcs65OQVk9" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2612">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--OtherCurrentPayables_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_zxNIWUEvBKH2" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2613">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--OtherCurrentPayables_iI_pp0p0_c20251231_z3hytLXGhu5c" style="text-align: right">358,789</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Bank borrowings</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--Borrowings_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_zBrCELEa5hj" style="text-align: right">5,622,926</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--Borrowings_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_z7sSEAKddIA8" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2616">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--Borrowings_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_z3ngntfrwQWd" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2617">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--Borrowings_iI_pp0p0_c20251231_zIiz85GLfcY4" style="text-align: right">5,622,926</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other borrowings</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--OtherBorrowings_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_zCEOC99DUZv5" style="text-align: right">356,431</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--OtherBorrowings_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zMy83gC9u2Kl" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2620">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--OtherBorrowings_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_ziMANN7XDj0f" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2621">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--OtherBorrowings_iI_pp0p0_c20251231_zhqSPdEMXWx7" style="text-align: right">356,431</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Amounts due to an ultimate beneficial shareholder</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--OtherLiabilities_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_zkS4SKZqLsfl" style="text-align: right">310,696</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--OtherLiabilities_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zT2r1kXrpVG7" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2624">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--OtherLiabilities_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_zzojbLWK88k1" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2625">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--OtherLiabilities_iI_pp0p0_c20251231_zWJrXBbfjHT3" style="text-align: right">310,696</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--LeaseLiabilities_iI_c20251231__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_zi7ysVnHBsY6" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liabilities">42,358</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--LeaseLiabilities_iI_c20251231__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zDNF8xLvRwx3" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liabilities">30,742</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--LeaseLiabilities_iI_c20251231__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_zGkx3W2bsQg7" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liabilities">24,492</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_ecustom--NonDerivativeFinancialLeaseLiabilities_iI_c20251231_zhtAnSO7toDl" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liabilities">97,592</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_eifrs-full--FinancialLiabilitiesAtAmortisedCost_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_zMmBaM1LscP" style="border-bottom: Black 2.5pt double; text-align: right">9,496,964</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eifrs-full--FinancialLiabilitiesAtAmortisedCost_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zk0JSNDmX2O2" style="border-bottom: Black 2.5pt double; text-align: right">30,742</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eifrs-full--FinancialLiabilitiesAtAmortisedCost_iI_pp0p0_c20251231__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_zSWiKLL85rSj" style="border-bottom: Black 2.5pt double; text-align: right">24,492</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eifrs-full--FinancialLiabilitiesAtAmortisedCost_iI_pp0p0_c20251231_zSIfqp1Ymevd" style="border-bottom: Black 2.5pt double; text-align: right">9,552,198</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; text-align: left">2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Trade payables</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_zCfYyxZoNm8c" style="text-align: right">1,841,297</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_z5oXZ0AyGmhb" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2640">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_zvozTStNUdp3" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2641">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_c20241231_zToVhkdJB2M8" style="text-align: right">1,841,297</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other payables</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--OtherCurrentPayables_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_z02ZxvpvLvGh" style="text-align: right">778,114</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--OtherCurrentPayables_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zllF9RQ6rSj6" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2644">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--OtherCurrentPayables_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_zqGdqbIEe7ci" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2645">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--OtherCurrentPayables_c20241231_pp0p0" style="text-align: right">778,114</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Bank borrowings</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--Borrowings_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_zxsm4ZLo4X17" style="text-align: right">10,313,887</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--Borrowings_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zxpx1vJvRdB4" style="text-align: right">39,103</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--Borrowings_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_zCrc5FKOsme8" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2649">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--Borrowings_c20241231_pp0p0" style="text-align: right">10,352,990</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other borrowings</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--OtherBorrowings_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_z2h1ktdQwiCj" style="text-align: right">1,130,141</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--OtherBorrowings_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zCWGNN3rIHM8" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2652">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--OtherBorrowings_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_zPMpmBuop9F1" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2653">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--OtherBorrowings_c20241231_pp0p0" style="text-align: right">1,130,141</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Amounts due to an ultimate beneficial shareholder</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--OtherLiabilities_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_znTYXcihx0t8" style="text-align: right">1,142,024</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--OtherLiabilities_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zCSDISl3Ip6j" style="text-align: right">12,300,650</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--OtherLiabilities_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_z6u9yR9mNEj" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2657">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--OtherLiabilities_c20241231_pp0p0" style="text-align: right">13,442,674</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--LeaseLiabilities_iI_c20241231__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_zwnqm5EPaFr6" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liabilities">163,912</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--LeaseLiabilities_iI_c20241231__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zKHfQimYo249" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liabilities">160,407</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--LeaseLiabilities_iI_c20241231__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_z2Fp2PlN7WA" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liabilities">374,008</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--NonDerivativeFinancialLeaseLiabilities_iI_c20241231_zcBPyiY95l35" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liabilities">698,327</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eifrs-full--FinancialLiabilitiesAtAmortisedCost_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_z8KRtikMHn42" style="border-bottom: Black 2.5pt double; text-align: right">15,369,375</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eifrs-full--FinancialLiabilitiesAtAmortisedCost_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zfQQybfiSexi" style="border-bottom: Black 2.5pt double; text-align: right">12,500,160</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eifrs-full--FinancialLiabilitiesAtAmortisedCost_iI_pp0p0_c20241231__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_z8I0kM2C6TPl" style="border-bottom: Black 2.5pt double; text-align: right">374,008</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98B_eifrs-full--FinancialLiabilitiesAtAmortisedCost_c20241231_pp0p0" style="border-bottom: Black 2.5pt double; text-align: right">28,243,543</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 2805764 2805764 358789 358789 5622926 5622926 356431 356431 310696 310696 42358 30742 24492 97592 9496964 30742 24492 9552198 1841297 1841297 778114 778114 10313887 39103 10352990 1130141 1130141 1142024 12300650 13442674 163912 160407 374008 698327 15369375 12500160 374008 28243543 <p id="xdx_89F_eifrs-full--DescriptionOfManagingLiquidityRisk_zxTkrqPS6ysh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B8_zfUxKwk2lTYg" style="display: none">SCHEDULE OF DEBT TO EQUITY RATIO</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 82%; margin-left: 1.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231_zSI6g7iHjNUg" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20241231_zafYacGl3wp6" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40F_eifrs-full--Liabilities_iI_zlnuJmhcWDh7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Total debts</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">10,607,521</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">31,699,979</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--EquityAttributableToOwnersOfParent_iI_zzGy31uTjMMj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total equity</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,770,851</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,108,092</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--DebtToEquityInterestRate_iI_pid_dp_zIksPeftE1cg" style="vertical-align: bottom; background-color: White"> <td>Debt-to-equity %</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">281</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">348</td><td style="text-align: left"> </td></tr> </table> 10607521 31699979 3770851 9108092 2.81 3.48 <p id="xdx_89E_eifrs-full--DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory_zgg1RVISsQd2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table sets forth a summary of single customers who represent 10% or more of the Group’s total revenue:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B5_z8Mi0Lkvc66d" style="display: none">SCHEDULE OF CONCENTRATIONS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 82%; margin-left: 1.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">%</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">%</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">%</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Amount of the Group’s revenue:</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eifrs-full--Revenue_c20250101__20251231_zXXjMRoGwl64" style="width: 6%; text-align: right" title="Amount of the Group's revenue">14,584,171</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20250101__20251231_ze5dL1PUdmp4" style="width: 6%; text-align: right" title="Amount of the Group's revenue, percentage">100.0</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eifrs-full--Revenue_c20240101__20241231_zTU7xydOw4f5" style="width: 6%; text-align: right" title="Amount of the Group's revenue">16,340,575</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20240101__20241231_zbqYcoPtvVBi" style="width: 6%; text-align: right" title="Amount of the Group's revenue, percentage">100.0</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eifrs-full--Revenue_c20230101__20231231_zDGzRg4meFEc" style="width: 6%; text-align: right" title="Amount of the Group's revenue">17,673,473</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20230101__20231231_zQIHCadJ0iY8" style="width: 6%; text-align: right" title="Amount of the Group's revenue, percentage">100.0</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer A</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--Revenue_c20250101__20251231__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_ziEfOMRGyO8g" style="text-align: right" title="Amount of the Group's revenue">5,498,478</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20250101__20251231__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_zxTARSMH6gI" style="text-align: right" title="Amount of the Group's revenue, percentage">37.7</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--Revenue_c20240101__20241231__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_zI98q6MB2fkg" style="text-align: right" title="Amount of the Group's revenue"><span style="-sec-ix-hidden: xdx2ixbrl2701">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20240101__20241231__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_zpMgF5bH5mg5" style="text-align: right" title="Amount of the Group's revenue, percentage"><span style="-sec-ix-hidden: xdx2ixbrl2703">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--Revenue_c20230101__20231231__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_zBOW2UUObK68" style="text-align: right" title="Amount of the Group's revenue"><span style="-sec-ix-hidden: xdx2ixbrl2705">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20230101__20231231__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_zOBD52Kk03N1" style="text-align: right" title="Amount of the Group's revenue, percentage"><span style="-sec-ix-hidden: xdx2ixbrl2707">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Customer B</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--Revenue_c20250101__20251231__ifrs-full--MajorCustomersAxis__custom--CustomerBMember_z8cycxHgS2X6" style="text-align: right" title="Amount of the Group's revenue">2,166,542</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20250101__20251231__ifrs-full--MajorCustomersAxis__custom--CustomerBMember_zuWj00WbPNk6" style="text-align: right" title="Amount of the Group's revenue, percentage">14.9</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--Revenue_c20240101__20241231__ifrs-full--MajorCustomersAxis__custom--CustomerBMember_z1owillValSd" style="text-align: right" title="Amount of the Group's revenue">2,311,102</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20240101__20241231__ifrs-full--MajorCustomersAxis__custom--CustomerBMember_zUCoKIefBCvk" style="text-align: right" title="Amount of the Group's revenue, percentage">14.1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--Revenue_c20230101__20231231__ifrs-full--MajorCustomersAxis__custom--CustomerBMember_zgobFLWLtFOh" style="text-align: right" title="Amount of the Group's revenue"><span style="-sec-ix-hidden: xdx2ixbrl2717">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20230101__20231231__ifrs-full--MajorCustomersAxis__custom--CustomerBMember_zTuDoetWd1Je" style="text-align: right" title="Amount of the Group's revenue, percentage"><span style="-sec-ix-hidden: xdx2ixbrl2719">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer C</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--Revenue_c20250101__20251231__ifrs-full--MajorCustomersAxis__custom--CustomerCMember_z3Vldypkl9Gf" style="text-align: right" title="Amount of the Group's revenue"><span style="-sec-ix-hidden: xdx2ixbrl2721">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20250101__20251231__ifrs-full--MajorCustomersAxis__custom--CustomerCMember_zR90ZjFvPXSe" style="text-align: right" title="Amount of the Group's revenue, percentage"><span style="-sec-ix-hidden: xdx2ixbrl2723">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--Revenue_c20240101__20241231__ifrs-full--MajorCustomersAxis__custom--CustomerCMember_zEkE7zrqMV38" style="text-align: right" title="Amount of the Group's revenue">3,738,420</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20240101__20241231__ifrs-full--MajorCustomersAxis__custom--CustomerCMember_zXNZz2BHhvDb" style="text-align: right" title="Amount of the Group's revenue, percentage">22.9</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--Revenue_c20230101__20231231__ifrs-full--MajorCustomersAxis__custom--CustomerCMember_zXFXOxHfeVMa" style="text-align: right" title="Amount of the Group's revenue">352,182</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20230101__20231231__ifrs-full--MajorCustomersAxis__custom--CustomerCMember_zJXFB0NO0K5a" style="text-align: right" title="Amount of the Group's revenue, percentage">2.0</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Customer D</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--Revenue_c20250101__20251231__ifrs-full--MajorCustomersAxis__custom--CustomerDMember_z4mlstCKImWh" style="text-align: right" title="Amount of the Group's revenue">540,511</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20250101__20251231__ifrs-full--MajorCustomersAxis__custom--CustomerDMember_zs3WrpPovrNb" style="text-align: right" title="Amount of the Group's revenue, percentage">3.7</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--Revenue_c20240101__20241231__ifrs-full--MajorCustomersAxis__custom--CustomerDMember_z4vIQNeBpe5a" style="text-align: right" title="Amount of the Group's revenue">2,965,123</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20240101__20241231__ifrs-full--MajorCustomersAxis__custom--CustomerDMember_z6SQoLBH9hzh" style="text-align: right" title="Amount of the Group's revenue, percentage">18.1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--Revenue_c20230101__20231231__ifrs-full--MajorCustomersAxis__custom--CustomerDMember_zvHsmUkINoD5" style="text-align: right" title="Amount of the Group's revenue">569,270</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20230101__20231231__ifrs-full--MajorCustomersAxis__custom--CustomerDMember_zNhe004EkCU3" style="text-align: right" title="Amount of the Group's revenue, percentage">3.2</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer E</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--Revenue_c20250101__20251231__ifrs-full--MajorCustomersAxis__custom--CustomerEMember_ziR8RzX6zVUf" style="text-align: right" title="Amount of the Group's revenue"><span style="-sec-ix-hidden: xdx2ixbrl2745">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20250101__20251231__ifrs-full--MajorCustomersAxis__custom--CustomerEMember_zPKLKJGtVU49" style="text-align: right" title="Amount of the Group's revenue, percentage"><span style="-sec-ix-hidden: xdx2ixbrl2747">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--Revenue_c20240101__20241231__ifrs-full--MajorCustomersAxis__custom--CustomerEMember_zRFqh2AL8yXa" style="text-align: right" title="Amount of the Group's revenue"><span style="-sec-ix-hidden: xdx2ixbrl2749">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20240101__20241231__ifrs-full--MajorCustomersAxis__custom--CustomerEMember_ztmN8tEvpTMi" style="text-align: right" title="Amount of the Group's revenue, percentage"><span style="-sec-ix-hidden: xdx2ixbrl2751">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--Revenue_c20230101__20231231__ifrs-full--MajorCustomersAxis__custom--CustomerEMember_z718DCijIIjj" style="text-align: right" title="Amount of the Group's revenue">7,188,782</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20230101__20231231__ifrs-full--MajorCustomersAxis__custom--CustomerEMember_zqNSC76iRcka" style="text-align: right" title="Amount of the Group's revenue, percentage">40.7</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Customer F</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--Revenue_c20250101__20251231__ifrs-full--MajorCustomersAxis__custom--CustomerFMember_zP1MNEuj6Zod" style="text-align: right" title="Amount of the Group's revenue"><span style="-sec-ix-hidden: xdx2ixbrl2757">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20250101__20251231__ifrs-full--MajorCustomersAxis__custom--CustomerFMember_zwJiE43QgST2" style="text-align: right" title="Amount of the Group's revenue, percentage"><span style="-sec-ix-hidden: xdx2ixbrl2759">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--Revenue_c20240101__20241231__ifrs-full--MajorCustomersAxis__custom--CustomerFMember_zI44Ci4h9EM7" style="text-align: right" title="Amount of the Group's revenue"><span style="-sec-ix-hidden: xdx2ixbrl2761">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20240101__20241231__ifrs-full--MajorCustomersAxis__custom--CustomerFMember_z0QkrgtJDoRc" style="text-align: right" title="Amount of the Group's revenue, percentage"><span style="-sec-ix-hidden: xdx2ixbrl2763">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--Revenue_c20230101__20231231__ifrs-full--MajorCustomersAxis__custom--CustomerFMember_zjrN5uJuNxCh" style="text-align: right" title="Amount of the Group's revenue">2,445,840</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--PercentageOfEntitysRevenue_pid_dp_c20230101__20231231__ifrs-full--MajorCustomersAxis__custom--CustomerFMember_zncbq4g8YGPd" style="text-align: right" title="Amount of the Group's revenue, percentage">13.8</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table sets forth a summary of single customers who represent 10% or more of the Group’s total accounts receivable:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 82%; margin-left: 1.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">%</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">%</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">%</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Amount of the Group’s accounts receivable:</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20251231_zPZ4ADZWMLea" style="width: 6%; text-align: right" title="Amount of the Group's accounts receivable">3,015,429</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20251231_zvI1XOGLYYNh" style="width: 6%; text-align: right" title="Amount of the Group's accounts receivable, percentage">100.0</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20241231_zTqcbArhS1Qg" style="width: 6%; text-align: right" title="Amount of the Group's accounts receivable">1,638,529</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20241231_zmDku4YT8BHd" style="width: 6%; text-align: right" title="Amount of the Group's accounts receivable, percentage">100.0</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20231231_zmQ9Yz7o1W7k" style="width: 6%; text-align: right" title="Amount of the Group's accounts receivable">4,963,636</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20231231_zw3S5miiwpF9" style="width: 6%; text-align: right" title="Amount of the Group's accounts receivable, percentage">100.0</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer A</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20251231__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_zkeiAug2er5j" style="text-align: right" title="Amount of the Group's accounts receivable">1,939,732</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20251231__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_zbKLrMH1ne1g" style="text-align: right" title="Amount of the Group's accounts receivable, percentage">64.3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20241231__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_zxRMtfKwuyQc" style="text-align: right" title="Amount of the Group's accounts receivable">1,104,043</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20241231__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_zFAqqPDQOpa1" style="text-align: right" title="Amount of the Group's accounts receivable, percentage">67.4</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20231231__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_zV0Wq42AV6vf" style="text-align: right" title="Amount of the Group's accounts receivable"><span style="-sec-ix-hidden: xdx2ixbrl2789">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20231231__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_zqqgPOQSRN2h" style="text-align: right" title="Amount of the Group's accounts receivable, percentage"><span style="-sec-ix-hidden: xdx2ixbrl2791">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Customer B</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20251231__ifrs-full--MajorCustomersAxis__custom--CustomerBMember_zKbTCkNU5Hhc" style="text-align: right" title="Amount of the Group's accounts receivable">449,169</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20251231__ifrs-full--MajorCustomersAxis__custom--CustomerBMember_zjKvTxpGZtV5" style="text-align: right" title="Amount of the Group's accounts receivable, percentage">14.9</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20241231__ifrs-full--MajorCustomersAxis__custom--CustomerBMember_zwh3WynELyQh" style="text-align: right" title="Amount of the Group's accounts receivable"><span style="-sec-ix-hidden: xdx2ixbrl2797">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20241231__ifrs-full--MajorCustomersAxis__custom--CustomerBMember_zMLCugPZk6D1" style="text-align: right" title="Amount of the Group's accounts receivable, percentage"><span style="-sec-ix-hidden: xdx2ixbrl2799">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20231231__ifrs-full--MajorCustomersAxis__custom--CustomerBMember_zcag8Wdsc2C7" style="text-align: right" title="Amount of the Group's accounts receivable"><span style="-sec-ix-hidden: xdx2ixbrl2801">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20231231__ifrs-full--MajorCustomersAxis__custom--CustomerBMember_zFEjiYHQFGNj" style="text-align: right" title="Amount of the Group's accounts receivable, percentage"><span style="-sec-ix-hidden: xdx2ixbrl2803">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer C</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20251231__ifrs-full--MajorCustomersAxis__custom--CustomerCMember_z4TLyWq6xucc" style="text-align: right" title="Amount of the Group's accounts receivable">88,353</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20251231__ifrs-full--MajorCustomersAxis__custom--CustomerCMember_zowB1dnBFSY8" style="text-align: right" title="Amount of the Group's accounts receivable, percentage">2.9</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20241231__ifrs-full--MajorCustomersAxis__custom--CustomerCMember_zpQ2iO1oyLMg" style="text-align: right" title="Amount of the Group's accounts receivable">169,616</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20241231__ifrs-full--MajorCustomersAxis__custom--CustomerCMember_zUuZ2XKuDidi" style="text-align: right" title="Amount of the Group's accounts receivable, percentage">10.4</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20231231__ifrs-full--MajorCustomersAxis__custom--CustomerCMember_zIpylnmDdf04" style="text-align: right" title="Amount of the Group's accounts receivable">13,962</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20231231__ifrs-full--MajorCustomersAxis__custom--CustomerCMember_zrLXwotEynll" style="text-align: right" title="Amount of the Group's accounts receivable, percentage">0.3</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Customer D</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20251231__ifrs-full--MajorCustomersAxis__custom--CustomerDMember_zayUK52coczi" style="text-align: right" title="Amount of the Group's accounts receivable"><span style="-sec-ix-hidden: xdx2ixbrl2817">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20251231__ifrs-full--MajorCustomersAxis__custom--CustomerDMember_z4vhPcovEbxd" style="text-align: right" title="Amount of the Group's accounts receivable, percentage"><span style="-sec-ix-hidden: xdx2ixbrl2819">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20241231__ifrs-full--MajorCustomersAxis__custom--CustomerDMember_zm4jr8frEpo9" style="text-align: right" title="Amount of the Group's accounts receivable"><span style="-sec-ix-hidden: xdx2ixbrl2821">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20241231__ifrs-full--MajorCustomersAxis__custom--CustomerDMember_ze2xvWZ2LR63" style="text-align: right" title="Amount of the Group's accounts receivable, percentage"><span style="-sec-ix-hidden: xdx2ixbrl2823">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20231231__ifrs-full--MajorCustomersAxis__custom--CustomerDMember_zEgPsZ28QORl" style="text-align: right" title="Amount of the Group's accounts receivable">2,738,407</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20231231__ifrs-full--MajorCustomersAxis__custom--CustomerDMember_zc9W7w5OZomk" style="text-align: right" title="Amount of the Group's accounts receivable, percentage">55.2</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer E</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20251231__ifrs-full--MajorCustomersAxis__custom--CustomerEMember_z3fUMK6IS566" style="text-align: right" title="Amount of the Group's accounts receivable"><span style="-sec-ix-hidden: xdx2ixbrl2829">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20251231__ifrs-full--MajorCustomersAxis__custom--CustomerEMember_zbhfdOv6L7zd" style="text-align: right" title="Amount of the Group's accounts receivable, percentage"><span style="-sec-ix-hidden: xdx2ixbrl2831">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20241231__ifrs-full--MajorCustomersAxis__custom--CustomerEMember_zL0kuIuN5jOk" style="text-align: right" title="Amount of the Group's accounts receivable"><span style="-sec-ix-hidden: xdx2ixbrl2833">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20241231__ifrs-full--MajorCustomersAxis__custom--CustomerEMember_zqlMvWOX9VV6" style="text-align: right" title="Amount of the Group's accounts receivable, percentage"><span style="-sec-ix-hidden: xdx2ixbrl2835">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--ReceivablesFromContractsWithCustomers_iI_c20231231__ifrs-full--MajorCustomersAxis__custom--CustomerEMember_z2fV80AMsTt8" style="text-align: right" title="Amount of the Group's accounts receivable">1,105,487</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_c20231231__ifrs-full--MajorCustomersAxis__custom--CustomerEMember_zj69BT8fx6I9" style="text-align: right" title="Amount of the Group's accounts receivable, percentage">22.3</td><td style="text-align: left"> </td></tr> </table> 14584171 1.000 16340575 1.000 17673473 1.000 5498478 0.377 2166542 0.149 2311102 0.141 3738420 0.229 352182 0.020 540511 0.037 2965123 0.181 569270 0.032 7188782 0.407 2445840 0.138 3015429 1.000 1638529 1.000 4963636 1.000 1939732 0.643 1104043 0.674 449169 0.149 88353 0.029 169616 0.104 13962 0.003 2738407 0.552 1105487 0.223 <p id="xdx_80C_eifrs-full--DisclosureOfReconciliationOfLiabilitiesArisingFromFinancingActivitiesExplanatory_zrDSK36yrXYe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>25</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_827_z0KlhSfKuU0a">RECONCILIATIONS OF LIABILITIES ARISING FROM FINANCING ACTIVITIES</span></b></span></td></tr> </table> <p id="xdx_89D_ecustom--DisclosureOfReconciliationsOfLiabilitiesArisingFromFinancingActivitiesExplanatory_zOnKaojnNyb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BE_zWPuaN7RXzoh" style="display: none">SCHEDULE OF RECONCILIATIONS OF LIABILITIES FROM FINANCING ACTIVITIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">At beginning of year</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">New leases entered</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Advance receipts</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Repayments made</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Discontinued operation and reclassification</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Interest expenses</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Exchange difference</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">At end of year</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 28%; text-align: left">Bank borrowings</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--BankBorrowingsMember_zz0cltRk6ymj" style="width: 5%; text-align: right">10,352,990</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eifrs-full--IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--BankBorrowingsMember_zYwoQqqkukq1" style="width: 5%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2845">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eifrs-full--IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--BankBorrowingsMember_zGYyii24GNqk" style="width: 5%; text-align: right">17,720,505</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_ecustom--IncreaseThroughRepaymentsMadeLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--BankBorrowingsMember_z9Lq1j5YsK27" style="width: 5%; text-align: right">(21,732,687</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_ecustom--IncreaseDecreaseThroughDiscontinuedOperationLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--BankBorrowingsMember_zemNpldW39d" style="width: 5%; text-align: right">(1,567,467</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_ecustom--IncreaseThroughInterestExpensesLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--BankBorrowingsMember_z4hFKRvwWenk" style="width: 5%; text-align: right">333,166</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--BankBorrowingsMember_z86XeWKw0gyc" style="width: 5%; text-align: right">516,419</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--BankBorrowingsMember_zIOFDIoUiLQj" style="width: 5%; text-align: right">5,622,926</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other borrowings</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_zACRpXxgBSrh" style="text-align: right">1,130,141</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_zOXN3bYyAKT" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2853">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_zw9cDtFwVHXj" style="text-align: right">3,331,307</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--IncreaseThroughRepaymentsMadeLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_zfEIHrYUiVsa" style="text-align: right">(358,983</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--IncreaseDecreaseThroughDiscontinuedOperationLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_zCjOJp3bO3U6" style="text-align: right">(3,731,483</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--IncreaseThroughInterestExpensesLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_zrkYuvSc1jP1" style="text-align: right">71,681</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_zsqzV1GI13Gc" style="text-align: right">(86,232</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_zn0I9xSlPqHh" style="text-align: right">356,431</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Amounts due to an ultimate beneficial shareholder</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zxvX6xl2uG3d" style="text-align: right">13,442,674</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zSARt5h3STj6" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2861">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zydDKmEb8E68" style="text-align: right">845,805</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--IncreaseThroughRepaymentsMadeLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zk9AgdwPTvF3" style="text-align: right">(1,077,865</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--IncreaseDecreaseThroughDiscontinuedOperationLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zjA5OMdg0Yd6" style="text-align: right">(12,911,963</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--IncreaseThroughInterestExpensesLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zPjHUbln8VAi" style="text-align: right">18,999</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zf4GG7HMmv4d" style="text-align: right">(6,954</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_z1goI061ep6h" style="text-align: right">310,696</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LeaseLiabilitiesMember_zo4h1kbB8SWk" style="border-bottom: Black 1pt solid; text-align: right">583,445</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LeaseLiabilitiesMember_zuk7qHonTZG2" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2869">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eifrs-full--IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LeaseLiabilitiesMember_zEFz9I2FHGEc" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2870">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--IncreaseThroughRepaymentsMadeLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LeaseLiabilitiesMember_zvqpOHP6oz14" style="border-bottom: Black 1pt solid; text-align: right">(46,071</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--IncreaseDecreaseThroughDiscontinuedOperationLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LeaseLiabilitiesMember_zHTIJP7Ejru9" style="border-bottom: Black 1pt solid; text-align: right">(452,582</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--IncreaseThroughInterestExpensesLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LeaseLiabilitiesMember_zE39P2xe6zg9" style="border-bottom: Black 1pt solid; text-align: right">3,898</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LeaseLiabilitiesMember_zRPH7LA1ii9f" style="border-bottom: Black 1pt solid; text-align: right">5,087</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LeaseLiabilitiesMember_z2s9WFaZjy3l" style="border-bottom: Black 1pt solid; text-align: right">93,777</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_c20250101__20251231_zGB4rrGNO9ec" style="border-bottom: Black 2.5pt double; text-align: right">25,509,250</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eifrs-full--IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities_c20250101__20251231_zV0RmVvLwtYk" style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2877">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eifrs-full--IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities_c20250101__20251231_zGtkp3BiK4f6" style="border-bottom: Black 2.5pt double; text-align: right">21,897,617</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_ecustom--IncreaseThroughRepaymentsMadeLiabilitiesArisingFromFinancingActivities_c20250101__20251231_z9ZmGezAErtl" style="border-bottom: Black 2.5pt double; text-align: right">(23,215,606</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_ecustom--IncreaseDecreaseThroughDiscontinuedOperationLiabilitiesArisingFromFinancingActivities_c20250101__20251231_zF65C0aHqKrf" style="border-bottom: Black 2.5pt double; text-align: right">(18,663,495</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_ecustom--IncreaseThroughInterestExpensesLiabilitiesArisingFromFinancingActivities_c20250101__20251231_zMVMO1TJCy3g" style="border-bottom: Black 2.5pt double; text-align: right">427,744</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_c20250101__20251231_z7bj5ozoeZB4" style="border-bottom: Black 2.5pt double; text-align: right">428,320</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_c20250101__20251231_zENC7VHGVupl" style="border-bottom: Black 2.5pt double; text-align: right">6,383,830</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; text-align: left">2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Bank borrowings</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--BankBorrowingsMember_zlgwjNifeD8i" style="text-align: right">12,819,230</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--BankBorrowingsMember_z9XzYSw9PJcg" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2885">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--BankBorrowingsMember_z5NbdBOOPtR4" style="text-align: right">31,774,854</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--IncreaseThroughRepaymentsMadeLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--BankBorrowingsMember_z0UAtpDT6vZf" style="text-align: right">(34,685,698</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--IncreaseDecreaseThroughDiscontinuedOperationLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--BankBorrowingsMember_zGr1kHkiYyH2" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2888">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--IncreaseThroughInterestExpensesLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--BankBorrowingsMember_zxjmqDiyNcvk" style="text-align: right">707,746</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--BankBorrowingsMember_zrEl5H94tYE4" style="text-align: right">(263,142</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--BankBorrowingsMember_zgavwfzKgkCl" style="text-align: right">10,352,990</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other borrowings</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_zlbtHMHJrMT6" style="text-align: right">664,479</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_zQXVl8eC94U6" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2893">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_z2FDX5BaM4ef" style="text-align: right">963,547</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--IncreaseThroughRepaymentsMadeLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_zznOQG2G27A4" style="text-align: right">(528,681</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--IncreaseDecreaseThroughDiscontinuedOperationLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_zW3SVc5rPeo" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2896">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--IncreaseThroughInterestExpensesLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_zYdqVxQnUu05" style="text-align: right">30,461</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_zswC5cb6MdJ8" style="text-align: right">335</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_z9IXpdL2CyEe" style="text-align: right">1,130,141</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Amounts due to an ultimate beneficial shareholder</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zhvPXKUVzR6k" style="text-align: right">17,322,288</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zwMpE3AWWkX1" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2901">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_ztMXVi9gSpV5" style="text-align: right">1,524,747</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--IncreaseThroughRepaymentsMadeLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_fKg_____zmxlDp5xvRG1" style="text-align: right">(5,482,537</td><td style="text-align: left">)*</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--IncreaseDecreaseThroughDiscontinuedOperationLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zXozh8zHOJT9" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2904">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--IncreaseThroughInterestExpensesLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zZ6A5KrQ9o1d" style="text-align: right">73,102</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zwoEbz7zZw2b" style="text-align: right">5,074</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_ztB7df0TH9Aa" style="text-align: right">13,442,674</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LeaseLiabilitiesMember_zW32RgmkzY3l" style="border-bottom: Black 1pt solid; text-align: right">198,268</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LeaseLiabilitiesMember_zjHQo26XZ5h5" style="border-bottom: Black 1pt solid; text-align: right">447,141</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LeaseLiabilitiesMember_ziqxgrHCRZBh" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2910">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--IncreaseThroughRepaymentsMadeLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LeaseLiabilitiesMember_zIZjDIa8pSce" style="border-bottom: Black 1pt solid; text-align: right">(77,751</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--IncreaseDecreaseThroughDiscontinuedOperationLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LeaseLiabilitiesMember_zhiM0riwd4K8" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2912">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_ecustom--IncreaseThroughInterestExpensesLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LeaseLiabilitiesMember_z2XLi0jh2H08" style="border-bottom: Black 1pt solid; text-align: right">19,955</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LeaseLiabilitiesMember_zKx5hzTXCBed" style="border-bottom: Black 1pt solid; text-align: right">(4,168</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LeaseLiabilitiesMember_zmqpa06XiDTe" style="border-bottom: Black 1pt solid; text-align: right">583,445</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_c20240101__20241231_zGbo8hFj5Qd8" style="border-bottom: Black 2.5pt double; text-align: right">31,004,265</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eifrs-full--IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities_c20240101__20241231_z89QUv5u562e" style="border-bottom: Black 2.5pt double; text-align: right">447,141</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eifrs-full--IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities_c20240101__20241231_zfS3H39XwJ3g" style="border-bottom: Black 2.5pt double; text-align: right">34,263,148</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_ecustom--IncreaseThroughRepaymentsMadeLiabilitiesArisingFromFinancingActivities_c20240101__20241231_zAU4plnCfPzc" style="border-bottom: Black 2.5pt double; text-align: right" title="Increase through repayments made liabilities arising from financing activities">(40,774,667</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_ecustom--IncreaseDecreaseThroughDiscontinuedOperationLiabilitiesArisingFromFinancingActivities_c20240101__20241231_z6POhUBTN0m2" style="border-bottom: Black 2.5pt double; text-align: right" title="Increase decrease through discontinued operation lliabilities arising from financing activities"><span style="-sec-ix-hidden: xdx2ixbrl2922">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_ecustom--IncreaseThroughInterestExpensesLiabilitiesArisingFromFinancingActivities_c20240101__20241231_zBZ9uIVa2pM1" style="border-bottom: Black 2.5pt double; text-align: right" title="Increase through interest expenses liabilities arising from financing activities">831,264</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_c20240101__20241231_zdlnRyrFXz03" style="border-bottom: Black 2.5pt double; text-align: right">(261,901</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_c20240101__20241231_zr2VlmWrAW15" style="border-bottom: Black 2.5pt double; text-align: right">25,509,250</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F08_zmeeTIAZPae7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: justify"><span id="xdx_F1A_zLM3sada9Xwj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">included receivables of $4,466,533 offsetting against the amount due to an ultimate beneficial shareholder</span></td> </tr></table> <p id="xdx_8AD_znAzfCOYEHac" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"> </p> <p id="xdx_89D_ecustom--DisclosureOfReconciliationsOfLiabilitiesArisingFromFinancingActivitiesExplanatory_zOnKaojnNyb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BE_zWPuaN7RXzoh" style="display: none">SCHEDULE OF RECONCILIATIONS OF LIABILITIES FROM FINANCING ACTIVITIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">At beginning of year</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">New leases entered</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Advance receipts</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Repayments made</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Discontinued operation and reclassification</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Interest expenses</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Exchange difference</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">At end of year</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 28%; text-align: left">Bank borrowings</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--BankBorrowingsMember_zz0cltRk6ymj" style="width: 5%; text-align: right">10,352,990</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eifrs-full--IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--BankBorrowingsMember_zYwoQqqkukq1" style="width: 5%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2845">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eifrs-full--IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--BankBorrowingsMember_zGYyii24GNqk" style="width: 5%; text-align: right">17,720,505</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_ecustom--IncreaseThroughRepaymentsMadeLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--BankBorrowingsMember_z9Lq1j5YsK27" style="width: 5%; text-align: right">(21,732,687</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_ecustom--IncreaseDecreaseThroughDiscontinuedOperationLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--BankBorrowingsMember_zemNpldW39d" style="width: 5%; text-align: right">(1,567,467</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_ecustom--IncreaseThroughInterestExpensesLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--BankBorrowingsMember_z4hFKRvwWenk" style="width: 5%; text-align: right">333,166</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--BankBorrowingsMember_z86XeWKw0gyc" style="width: 5%; text-align: right">516,419</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--BankBorrowingsMember_zIOFDIoUiLQj" style="width: 5%; text-align: right">5,622,926</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other borrowings</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_zACRpXxgBSrh" style="text-align: right">1,130,141</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_zOXN3bYyAKT" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2853">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_zw9cDtFwVHXj" style="text-align: right">3,331,307</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--IncreaseThroughRepaymentsMadeLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_zfEIHrYUiVsa" style="text-align: right">(358,983</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--IncreaseDecreaseThroughDiscontinuedOperationLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_zCjOJp3bO3U6" style="text-align: right">(3,731,483</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--IncreaseThroughInterestExpensesLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_zrkYuvSc1jP1" style="text-align: right">71,681</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_zsqzV1GI13Gc" style="text-align: right">(86,232</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_zn0I9xSlPqHh" style="text-align: right">356,431</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Amounts due to an ultimate beneficial shareholder</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zxvX6xl2uG3d" style="text-align: right">13,442,674</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zSARt5h3STj6" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2861">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zydDKmEb8E68" style="text-align: right">845,805</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--IncreaseThroughRepaymentsMadeLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zk9AgdwPTvF3" style="text-align: right">(1,077,865</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--IncreaseDecreaseThroughDiscontinuedOperationLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zjA5OMdg0Yd6" style="text-align: right">(12,911,963</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--IncreaseThroughInterestExpensesLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zPjHUbln8VAi" style="text-align: right">18,999</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zf4GG7HMmv4d" style="text-align: right">(6,954</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_z1goI061ep6h" style="text-align: right">310,696</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LeaseLiabilitiesMember_zo4h1kbB8SWk" style="border-bottom: Black 1pt solid; text-align: right">583,445</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eifrs-full--IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LeaseLiabilitiesMember_zuk7qHonTZG2" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2869">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eifrs-full--IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LeaseLiabilitiesMember_zEFz9I2FHGEc" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2870">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--IncreaseThroughRepaymentsMadeLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LeaseLiabilitiesMember_zvqpOHP6oz14" style="border-bottom: Black 1pt solid; text-align: right">(46,071</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_ecustom--IncreaseDecreaseThroughDiscontinuedOperationLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LeaseLiabilitiesMember_zHTIJP7Ejru9" style="border-bottom: Black 1pt solid; text-align: right">(452,582</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--IncreaseThroughInterestExpensesLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LeaseLiabilitiesMember_zE39P2xe6zg9" style="border-bottom: Black 1pt solid; text-align: right">3,898</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LeaseLiabilitiesMember_zRPH7LA1ii9f" style="border-bottom: Black 1pt solid; text-align: right">5,087</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_c20250101__20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LeaseLiabilitiesMember_z2s9WFaZjy3l" style="border-bottom: Black 1pt solid; text-align: right">93,777</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_c20250101__20251231_zGB4rrGNO9ec" style="border-bottom: Black 2.5pt double; text-align: right">25,509,250</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eifrs-full--IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities_c20250101__20251231_zV0RmVvLwtYk" style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2877">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eifrs-full--IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities_c20250101__20251231_zGtkp3BiK4f6" style="border-bottom: Black 2.5pt double; text-align: right">21,897,617</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_ecustom--IncreaseThroughRepaymentsMadeLiabilitiesArisingFromFinancingActivities_c20250101__20251231_z9ZmGezAErtl" style="border-bottom: Black 2.5pt double; text-align: right">(23,215,606</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_ecustom--IncreaseDecreaseThroughDiscontinuedOperationLiabilitiesArisingFromFinancingActivities_c20250101__20251231_zF65C0aHqKrf" style="border-bottom: Black 2.5pt double; text-align: right">(18,663,495</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_ecustom--IncreaseThroughInterestExpensesLiabilitiesArisingFromFinancingActivities_c20250101__20251231_zMVMO1TJCy3g" style="border-bottom: Black 2.5pt double; text-align: right">427,744</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_c20250101__20251231_z7bj5ozoeZB4" style="border-bottom: Black 2.5pt double; text-align: right">428,320</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_c20250101__20251231_zENC7VHGVupl" style="border-bottom: Black 2.5pt double; text-align: right">6,383,830</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; text-align: left">2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Bank borrowings</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--BankBorrowingsMember_zlgwjNifeD8i" style="text-align: right">12,819,230</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--BankBorrowingsMember_z9XzYSw9PJcg" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2885">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--BankBorrowingsMember_z5NbdBOOPtR4" style="text-align: right">31,774,854</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--IncreaseThroughRepaymentsMadeLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--BankBorrowingsMember_z0UAtpDT6vZf" style="text-align: right">(34,685,698</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--IncreaseDecreaseThroughDiscontinuedOperationLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--BankBorrowingsMember_zGr1kHkiYyH2" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2888">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--IncreaseThroughInterestExpensesLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--BankBorrowingsMember_zxjmqDiyNcvk" style="text-align: right">707,746</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--BankBorrowingsMember_zrEl5H94tYE4" style="text-align: right">(263,142</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--BankBorrowingsMember_zgavwfzKgkCl" style="text-align: right">10,352,990</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other borrowings</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_zlbtHMHJrMT6" style="text-align: right">664,479</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_zQXVl8eC94U6" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2893">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_z2FDX5BaM4ef" style="text-align: right">963,547</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--IncreaseThroughRepaymentsMadeLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_zznOQG2G27A4" style="text-align: right">(528,681</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--IncreaseDecreaseThroughDiscontinuedOperationLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_zW3SVc5rPeo" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2896">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--IncreaseThroughInterestExpensesLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_zYdqVxQnUu05" style="text-align: right">30,461</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_zswC5cb6MdJ8" style="text-align: right">335</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--OtherBorrowingsMember_z9IXpdL2CyEe" style="text-align: right">1,130,141</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Amounts due to an ultimate beneficial shareholder</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zhvPXKUVzR6k" style="text-align: right">17,322,288</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zwMpE3AWWkX1" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2901">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_ztMXVi9gSpV5" style="text-align: right">1,524,747</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--IncreaseThroughRepaymentsMadeLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_fKg_____zmxlDp5xvRG1" style="text-align: right">(5,482,537</td><td style="text-align: left">)*</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--IncreaseDecreaseThroughDiscontinuedOperationLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zXozh8zHOJT9" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2904">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--IncreaseThroughInterestExpensesLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zZ6A5KrQ9o1d" style="text-align: right">73,102</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zwoEbz7zZw2b" style="text-align: right">5,074</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_ztB7df0TH9Aa" style="text-align: right">13,442,674</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LeaseLiabilitiesMember_zW32RgmkzY3l" style="border-bottom: Black 1pt solid; text-align: right">198,268</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LeaseLiabilitiesMember_zjHQo26XZ5h5" style="border-bottom: Black 1pt solid; text-align: right">447,141</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eifrs-full--IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LeaseLiabilitiesMember_ziqxgrHCRZBh" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2910">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--IncreaseThroughRepaymentsMadeLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LeaseLiabilitiesMember_zIZjDIa8pSce" style="border-bottom: Black 1pt solid; text-align: right">(77,751</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--IncreaseDecreaseThroughDiscontinuedOperationLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LeaseLiabilitiesMember_zhiM0riwd4K8" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2912">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_ecustom--IncreaseThroughInterestExpensesLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LeaseLiabilitiesMember_z2XLi0jh2H08" style="border-bottom: Black 1pt solid; text-align: right">19,955</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LeaseLiabilitiesMember_zKx5hzTXCBed" style="border-bottom: Black 1pt solid; text-align: right">(4,168</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_c20240101__20241231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__ifrs-full--LeaseLiabilitiesMember_zmqpa06XiDTe" style="border-bottom: Black 1pt solid; text-align: right">583,445</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_eifrs-full--LiabilitiesArisingFromFinancingActivities_iS_c20240101__20241231_zGbo8hFj5Qd8" style="border-bottom: Black 2.5pt double; text-align: right">31,004,265</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eifrs-full--IncreaseThroughNewLeasesLiabilitiesArisingFromFinancingActivities_c20240101__20241231_z89QUv5u562e" style="border-bottom: Black 2.5pt double; text-align: right">447,141</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eifrs-full--IncreaseDecreaseThroughFinancingCashFlowsLiabilitiesArisingFromFinancingActivities_c20240101__20241231_zfS3H39XwJ3g" style="border-bottom: Black 2.5pt double; text-align: right">34,263,148</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_ecustom--IncreaseThroughRepaymentsMadeLiabilitiesArisingFromFinancingActivities_c20240101__20241231_zAU4plnCfPzc" style="border-bottom: Black 2.5pt double; text-align: right" title="Increase through repayments made liabilities arising from financing activities">(40,774,667</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_ecustom--IncreaseDecreaseThroughDiscontinuedOperationLiabilitiesArisingFromFinancingActivities_c20240101__20241231_z6POhUBTN0m2" style="border-bottom: Black 2.5pt double; text-align: right" title="Increase decrease through discontinued operation lliabilities arising from financing activities"><span style="-sec-ix-hidden: xdx2ixbrl2922">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_ecustom--IncreaseThroughInterestExpensesLiabilitiesArisingFromFinancingActivities_c20240101__20241231_zBZ9uIVa2pM1" style="border-bottom: Black 2.5pt double; text-align: right" title="Increase through interest expenses liabilities arising from financing activities">831,264</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eifrs-full--IncreaseDecreaseThroughEffectOfChangesInForeignExchangeRatesLiabilitiesArisingFromFinancingActivities_c20240101__20241231_zdlnRyrFXz03" style="border-bottom: Black 2.5pt double; text-align: right">(261,901</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eifrs-full--LiabilitiesArisingFromFinancingActivities_iE_c20240101__20241231_zr2VlmWrAW15" style="border-bottom: Black 2.5pt double; text-align: right">25,509,250</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right"><span id="xdx_F08_zmeeTIAZPae7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: justify"><span id="xdx_F1A_zLM3sada9Xwj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">included receivables of $4,466,533 offsetting against the amount due to an ultimate beneficial shareholder</span></td> </tr></table> 10352990 17720505 -21732687 -1567467 333166 516419 5622926 1130141 3331307 -358983 -3731483 71681 -86232 356431 13442674 845805 -1077865 -12911963 18999 -6954 310696 583445 -46071 -452582 3898 5087 93777 25509250 21897617 -23215606 -18663495 427744 428320 6383830 12819230 31774854 -34685698 707746 -263142 10352990 664479 963547 -528681 30461 335 1130141 17322288 1524747 -5482537 73102 5074 13442674 198268 447141 -77751 19955 -4168 583445 31004265 447141 34263148 -40774667 831264 -261901 25509250 <p id="xdx_803_eifrs-full--DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory_zI3kKvcGDkn3" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>26</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_828_zI7K6EGWzt4f">COMMITMENTS AND CONTINGENCIES</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Capital Commitment</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89D_eifrs-full--DisclosureOfCommitmentsExplanatory_zUCHq1YcKhwk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group has the following capital commitments at the end of the reporting period:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B4_zvLfL5kgMNQ6" style="display: none">SCHEDULE OF CAPITAL COMMITMENT</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20251231_zAE8fRhhYtqe" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20241231_z2cptcVCxmJ8" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Contracted, but not provided for:</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--CapitalCommitments_iI_zmUijNfxdkJ5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Property, plant and equipment</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2933">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">42,140</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A6_zeNFPUwLAWah" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Contingencies</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In the ordinary course of business, the Group may be subject to legal proceedings regarding contractual and employment relationships and a variety of other matters. The Group records contingent liabilities resulting from such claims, when a loss is assessed to be probable, and the amount of the loss is reasonably estimable. In the opinion of management, there were no material pending or threatened claims and litigation as of December 31, 2025 and through the issuance date of these consolidated financial statements.</span></p> <p id="xdx_89D_eifrs-full--DisclosureOfCommitmentsExplanatory_zUCHq1YcKhwk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group has the following capital commitments at the end of the reporting period:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B4_zvLfL5kgMNQ6" style="display: none">SCHEDULE OF CAPITAL COMMITMENT</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20251231_zAE8fRhhYtqe" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20241231_z2cptcVCxmJ8" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Contracted, but not provided for:</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--CapitalCommitments_iI_zmUijNfxdkJ5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Property, plant and equipment</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2933">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">42,140</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 42140 <p id="xdx_806_eifrs-full--DisclosureOfEventsAfterReportingPeriodExplanatory_zloqgHeXqLIa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <br/></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>27</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_821_zBwIEWCyBZu8">SUBSEQUENT EVENTS</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group evaluated all events and transactions that occurred after December 31, 2025 up through April 23, 2026, which is the date that these consolidated financial statements are available for distribution.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CL Workshop Group Limited 2026 Equity Incentive Plan was adopted on January 1, 2026, to promote long-term success, attract and retain key management employees, directors, and consultants, and align interests of such service providers with those of the shareholders. The Plan allows various equity grants.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On March, 2026, the Company completed the sale of an office in Peru that had been classified as held for sale as at December 31, 2025. The sale was completed for total consideration of $<span id="xdx_90D_ecustom--AssetClassifiedAsHeldForSale_iI_c20260331__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember_zVmIk6V4XEGk">640,000</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other than the events disclosed above, no other material subsequent events have occurred that would require recognition or disclosure in the Company’s consolidated financial statements.</span></p> 640000 <p id="xdx_808_eifrs-full--DisclosureOfDiscontinuedOperationsExplanatory_zDrGpHX62aZ1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>28</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_829_zIpayhjSUB36">DISCONTINUED OPERATIONS AND DISPOSAL OF SUBSIDIARY</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On June 30, 2025, the group entered into a sale agreement to dispose of Peru Forestry Management Co, Limited and its subsidiaries, which carried out all of the group’s manufacturing operations. The disposal was effected in order to allow the Group to concentrate its resources on exploring new opportunities and new product mix. After completion of the Disposal, the Group will continue to focus on trading of wood products and exploring new opportunities. The disposal was completed on June 30, 2025, on which date control of Peru Forestry Management Co, Limited and its subsidiaries passed to the acquirer. Details of the assets and liabilities disposed of, and the calculation of the profit or loss on disposal, are disclosed below.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_893_ecustom--DisclosureOfIncomeStatementOfDiscontinuedOperationsExplanatory_z2HLEB5NJcB6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The results of the discontinued operations, which have been included in the profit for the year, were as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B9_zOAfCcs75dIb" style="display: none">SCHEDULE OF INCOME STATEMENT OF DISCONTINUED OPERATIONS </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250101__20251231__ifrs-full--ContinuingAndDiscontinuedOperationsAxis__ifrs-full--DiscontinuedOperationsMember_zpIU89J5GR6a" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20240101__20241231__ifrs-full--ContinuingAndDiscontinuedOperationsAxis__ifrs-full--DiscontinuedOperationsMember_zm12fvSSyh6l" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20230101__20231231__ifrs-full--ContinuingAndDiscontinuedOperationsAxis__ifrs-full--DiscontinuedOperationsMember_zS0KIijgpmWh" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_402_eifrs-full--Revenue_zdpWF7SY4J4j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">785,639</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">5,198,772</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">7,783,302</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--OtherOperatingIncomeExpense_zFzsFOOiORUj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Expense</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(6,658,423</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(12,989,489</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(19,006,403</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_401_eifrs-full--ProfitLossBeforeTax_znzecgTqUNS1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loss before income tax</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,872,784</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,790,717</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(11,223,101</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_eifrs-full--IncomeTaxExpenseContinuingOperations_zhfgiFiXWfa8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Income tax expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2955">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2956">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,917</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eifrs-full--GainLossRecognisedOnMeasurementToFairValueLessCostsToSellOrOnDisposalOfAssetsOrDisposalGroupsConstitutingDiscontinuedOperation_zruVLB6ViyEb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Net gain on sale of discontinued operations, net of applicable income tax</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,433,304</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2960">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2961">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--ProfitLossFromDiscontinuedOperations_zdNZOiq761Db" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Net gains (losses) attributable to discontinued operations (attributable to owners of the parent entity)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">560,519</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(7,790,717</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(11,229,018</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--GainsLossesOnExchangeDifferencesOnTranslationNetOfTax_zaqNPYq7UDCi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Exchange difference arising from translation of discontinued operations</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(50,514</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(121,290</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,076</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--OtherComprehensiveIncome_zZnblT3ONuy6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Other comprehensive (expenses) income from discontinued operations</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(50,514</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(121,290</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2,076</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">EARNING (LOSS) PER SHARE FROM DISCONTINUED OPERATION – BASIC AND DILUTED</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_904_eifrs-full--BasicEarningsLossPerShareFromDiscontinuedOperations_pid_uUSDPShares_c20250101__20251231_zVOXmXiooYCl" title="(LOSS) EARNINGS PER SHARE BASIC"><span id="xdx_90A_eifrs-full--BasicEarningsLossPerShareFromDiscontinuedOperations_pid_uUSDPShares_c20250101__20251231_z9nHUkCREm38" title="(LOSS) EARNINGS PER SHARE DILUTED">0.00</span></span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_904_eifrs-full--BasicEarningsLossPerShareFromDiscontinuedOperations_pid_uUSDPShares_c20240101__20241231_zlSVQCDajym9" title="(LOSS) EARNINGS PER SHARE BASIC"><span id="xdx_90F_eifrs-full--BasicEarningsLossPerShareFromDiscontinuedOperations_pid_uUSDPShares_c20240101__20241231_zf68YbP5AFZd" title="(LOSS) EARNINGS PER SHARE DILUTED">(0.06</span></span></td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_90E_eifrs-full--BasicEarningsLossPerShareFromDiscontinuedOperations_pid_uUSDPShares_c20230101__20231231_zBYI2lVXJE4i" title="(LOSS) EARNINGS PER SHARE BASIC"><span id="xdx_905_eifrs-full--BasicEarningsLossPerShareFromDiscontinuedOperations_pid_uUSDPShares_c20230101__20231231_zxxJ140n1w6c" title="(LOSS) EARNINGS PER SHARE DILUTED">(0.10</span></span></td><td style="font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>EARNING (LOSS) PER ADS FROM DISCONTINUED OPERATION – BASIC AND DILUTED ⁽¹⁾</b></span></td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_90F_eifrs-full--BasicEarningsLossPerShareFromDiscontinuedOperations_pid_uUSDPShares_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--ClassAOrdinarySharesMember_fKDEp_zo5ZSH1XhY3c" title="(LOSS) EARNINGS PER SHARE BASIC"><span id="xdx_900_eifrs-full--BasicEarningsLossPerShareFromDiscontinuedOperations_pid_uUSDPShares_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--ClassAOrdinarySharesMember_fKDEp_zsUQ0RdU856k" title="(LOSS) EARNINGS PER SHARE DILUTED">0.03</span></span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_907_eifrs-full--BasicEarningsLossPerShareFromDiscontinuedOperations_pid_uUSDPShares_c20240101__20241231__ifrs-full--ComponentsOfEquityAxis__custom--ClassAOrdinarySharesMember_fKDEp_zetbZm2qG4U3" title="(LOSS) EARNINGS PER SHARE BASIC"><span id="xdx_904_eifrs-full--BasicEarningsLossPerShareFromDiscontinuedOperations_pid_uUSDPShares_c20240101__20241231__ifrs-full--ComponentsOfEquityAxis__custom--ClassAOrdinarySharesMember_fKDEp_zbrIOK3awU65" title="(LOSS) EARNINGS PER SHARE DILUTED">(0.47</span></span></td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_90C_eifrs-full--BasicEarningsLossPerShareFromDiscontinuedOperations_pid_uUSDPShares_c20230101__20231231__ifrs-full--ComponentsOfEquityAxis__custom--ClassAOrdinarySharesMember_fKDEp_z1b4eNBaGEWk" title="(LOSS) EARNINGS PER SHARE BASIC"><span id="xdx_901_eifrs-full--BasicEarningsLossPerShareFromDiscontinuedOperations_pid_uUSDPShares_c20230101__20231231__ifrs-full--ComponentsOfEquityAxis__custom--ClassAOrdinarySharesMember_fKDEp_z7eE7cHyFoZ4" title="(LOSS) EARNINGS PER SHARE DILUTED">(0.80</span></span></td><td style="font-weight: bold; text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 93%; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span id="xdx_F00_zvcgUDDDEhIl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1A_zpGD8I0lF5I8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each ADS represents eight Class A ordinary shares.</span></td></tr> </table> <p id="xdx_8A1_zLse5I5Iocv9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89F_ecustom--DisclosureOfCashFlowStatementOfDiscontinuedOperationsExplanatory_z4icc1Tf6iZ1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The cash flow information presented below are for the six months ended June 30, 2025 and the year ended 31 December 2024 and 2023</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B1_zuNMZPpgKjS6" style="display: none">SCHEDULE OF CASHFLOW STATEMENT OF DISCONTINUED OPERATIONS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20250101__20251231__ifrs-full--ContinuingAndDiscontinuedOperationsAxis__ifrs-full--DiscontinuedOperationsMember_z2k1113HyMuc" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20240101__20241231__ifrs-full--ContinuingAndDiscontinuedOperationsAxis__ifrs-full--DiscontinuedOperationsMember_znNLIlt1VoGk" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20230101__20231231__ifrs-full--ContinuingAndDiscontinuedOperationsAxis__ifrs-full--DiscontinuedOperationsMember_zkg388wnU899" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_40E_eifrs-full--CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations_zQCeOMEr3aA3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: justify">Net cash inflow (outflow) from operating activities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">3,915,067</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">(1,847,214</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">(452,185</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_406_eifrs-full--CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations_zZH13LlAVxEi" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Net cash outflow from investing activities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(241,020</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(752,366</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,150,104</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eifrs-full--CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations_zf4szxCyqP8l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Net cash (outflow) inflow from financing activities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(927,075</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,185,033</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">521,411</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--IncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperations_zcZhNWrUchg8" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net increase (decrease) in cash generated by the discontinued operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,746,972</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(3,784,613</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,080,878</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <p id="xdx_8A2_zK3n9k7ylAo5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">A gain of $<span id="xdx_905_eifrs-full--GainLossRecognisedOnMeasurementToFairValueLessCostsToSellOrOnDisposalOfAssetsOrDisposalGroupsConstitutingDiscontinuedOperation_c20250101__20251231_zVUrxNfx6OK8" title="Disposal of discontinued operation">6,433,304</span> arose on the disposal of Peru Forestry Management Co, Limited and its subsidiaries, being the difference between the proceeds of disposal and the carrying amount of the subsidiary’s net assets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In addition, on June 30, 2025 the board resolved to dispose of the group’s manufacturing operations and negotiations with interested party have subsequently taken place. The disposal is consistent with the group’s long-term policy to focus its activities on the group’s other businesses. These operations, which are expected to be sold on the same date. The net assets of Peru Forestry Management Co, Limited and its subsidiaries at the date of disposal were as follows:</span></p> <p id="xdx_896_ecustom--DisclosureOfConsiderationTransferredOfDiscontinuedOperationsExplanatory_zi3zDHeNngy8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B5_z67yrMlpfpc7" style="display: none">SCHEDULE OF CONSIDERATION TRANSFERRED</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20251231__ifrs-full--ContinuingAndDiscontinuedOperationsAxis__ifrs-full--DiscontinuedOperationsMember_zBgN7uvHfqy" style="border-bottom: Black 1pt solid; text-align: center">As at the date of disposal</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_408_ecustom--DiscontinuedOperationNetLiabilitiesDisposed_iI_zgfRIuEcsQLi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; font-weight: bold; text-align: left">Net liabilities disposed of</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right">(6,433,303</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--DiscontinuedOperationGainOnDisposal_iI_zCcVLQApo6g7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Gain on disposal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,433,304</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--DiscontinuedOperationTotalConsideration_iI_z63N3GfEhkil" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total consideration</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Satisfied by:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--DiscontinuedOperationCash_iI_zKQOORHqwHu1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold">Cash</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--DiscontinuedOperationTotalConsiderationTransferred_iI_zLiIGd9FpDPk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total consideration transferred</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A4_zceHMZ3JvxXh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The gain on disposal is included in the profit for the year from discontinued operations.</span></p> <p id="xdx_893_ecustom--DisclosureOfIncomeStatementOfDiscontinuedOperationsExplanatory_z2HLEB5NJcB6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The results of the discontinued operations, which have been included in the profit for the year, were as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B9_zOAfCcs75dIb" style="display: none">SCHEDULE OF INCOME STATEMENT OF DISCONTINUED OPERATIONS </span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250101__20251231__ifrs-full--ContinuingAndDiscontinuedOperationsAxis__ifrs-full--DiscontinuedOperationsMember_zpIU89J5GR6a" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20240101__20241231__ifrs-full--ContinuingAndDiscontinuedOperationsAxis__ifrs-full--DiscontinuedOperationsMember_zm12fvSSyh6l" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20230101__20231231__ifrs-full--ContinuingAndDiscontinuedOperationsAxis__ifrs-full--DiscontinuedOperationsMember_zS0KIijgpmWh" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_402_eifrs-full--Revenue_zdpWF7SY4J4j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: left">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">785,639</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">5,198,772</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">7,783,302</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--OtherOperatingIncomeExpense_zFzsFOOiORUj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Expense</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(6,658,423</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(12,989,489</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(19,006,403</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_401_eifrs-full--ProfitLossBeforeTax_znzecgTqUNS1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loss before income tax</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,872,784</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,790,717</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(11,223,101</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_eifrs-full--IncomeTaxExpenseContinuingOperations_zhfgiFiXWfa8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Income tax expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2955">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2956">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,917</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eifrs-full--GainLossRecognisedOnMeasurementToFairValueLessCostsToSellOrOnDisposalOfAssetsOrDisposalGroupsConstitutingDiscontinuedOperation_zruVLB6ViyEb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Net gain on sale of discontinued operations, net of applicable income tax</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,433,304</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2960">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2961">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--ProfitLossFromDiscontinuedOperations_zdNZOiq761Db" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Net gains (losses) attributable to discontinued operations (attributable to owners of the parent entity)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">560,519</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(7,790,717</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(11,229,018</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--GainsLossesOnExchangeDifferencesOnTranslationNetOfTax_zaqNPYq7UDCi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Exchange difference arising from translation of discontinued operations</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(50,514</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(121,290</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,076</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--OtherComprehensiveIncome_zZnblT3ONuy6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Other comprehensive (expenses) income from discontinued operations</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(50,514</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">(121,290</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2,076</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">EARNING (LOSS) PER SHARE FROM DISCONTINUED OPERATION – BASIC AND DILUTED</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_904_eifrs-full--BasicEarningsLossPerShareFromDiscontinuedOperations_pid_uUSDPShares_c20250101__20251231_zVOXmXiooYCl" title="(LOSS) EARNINGS PER SHARE BASIC"><span id="xdx_90A_eifrs-full--BasicEarningsLossPerShareFromDiscontinuedOperations_pid_uUSDPShares_c20250101__20251231_z9nHUkCREm38" title="(LOSS) EARNINGS PER SHARE DILUTED">0.00</span></span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_904_eifrs-full--BasicEarningsLossPerShareFromDiscontinuedOperations_pid_uUSDPShares_c20240101__20241231_zlSVQCDajym9" title="(LOSS) EARNINGS PER SHARE BASIC"><span id="xdx_90F_eifrs-full--BasicEarningsLossPerShareFromDiscontinuedOperations_pid_uUSDPShares_c20240101__20241231_zf68YbP5AFZd" title="(LOSS) EARNINGS PER SHARE DILUTED">(0.06</span></span></td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_90E_eifrs-full--BasicEarningsLossPerShareFromDiscontinuedOperations_pid_uUSDPShares_c20230101__20231231_zBYI2lVXJE4i" title="(LOSS) EARNINGS PER SHARE BASIC"><span id="xdx_905_eifrs-full--BasicEarningsLossPerShareFromDiscontinuedOperations_pid_uUSDPShares_c20230101__20231231_zxxJ140n1w6c" title="(LOSS) EARNINGS PER SHARE DILUTED">(0.10</span></span></td><td style="font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>EARNING (LOSS) PER ADS FROM DISCONTINUED OPERATION – BASIC AND DILUTED ⁽¹⁾</b></span></td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_90F_eifrs-full--BasicEarningsLossPerShareFromDiscontinuedOperations_pid_uUSDPShares_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--ClassAOrdinarySharesMember_fKDEp_zo5ZSH1XhY3c" title="(LOSS) EARNINGS PER SHARE BASIC"><span id="xdx_900_eifrs-full--BasicEarningsLossPerShareFromDiscontinuedOperations_pid_uUSDPShares_c20250101__20251231__ifrs-full--ComponentsOfEquityAxis__custom--ClassAOrdinarySharesMember_fKDEp_zsUQ0RdU856k" title="(LOSS) EARNINGS PER SHARE DILUTED">0.03</span></span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_907_eifrs-full--BasicEarningsLossPerShareFromDiscontinuedOperations_pid_uUSDPShares_c20240101__20241231__ifrs-full--ComponentsOfEquityAxis__custom--ClassAOrdinarySharesMember_fKDEp_zetbZm2qG4U3" title="(LOSS) EARNINGS PER SHARE BASIC"><span id="xdx_904_eifrs-full--BasicEarningsLossPerShareFromDiscontinuedOperations_pid_uUSDPShares_c20240101__20241231__ifrs-full--ComponentsOfEquityAxis__custom--ClassAOrdinarySharesMember_fKDEp_zbrIOK3awU65" title="(LOSS) EARNINGS PER SHARE DILUTED">(0.47</span></span></td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span id="xdx_90C_eifrs-full--BasicEarningsLossPerShareFromDiscontinuedOperations_pid_uUSDPShares_c20230101__20231231__ifrs-full--ComponentsOfEquityAxis__custom--ClassAOrdinarySharesMember_fKDEp_z1b4eNBaGEWk" title="(LOSS) EARNINGS PER SHARE BASIC"><span id="xdx_901_eifrs-full--BasicEarningsLossPerShareFromDiscontinuedOperations_pid_uUSDPShares_c20230101__20231231__ifrs-full--ComponentsOfEquityAxis__custom--ClassAOrdinarySharesMember_fKDEp_z7eE7cHyFoZ4" title="(LOSS) EARNINGS PER SHARE DILUTED">(0.80</span></span></td><td style="font-weight: bold; text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 93%; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span id="xdx_F00_zvcgUDDDEhIl" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1A_zpGD8I0lF5I8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each ADS represents eight Class A ordinary shares.</span></td></tr> </table> 785639 5198772 7783302 -6658423 -12989489 -19006403 -5872784 -7790717 -11223101 -5917 6433304 560519 -7790717 -11229018 -50514 -121290 2076 -50514 -121290 2076 0.00 0.00 -0.06 -0.06 -0.10 -0.10 0.03 0.03 -0.47 -0.47 -0.80 -0.80 <p id="xdx_89F_ecustom--DisclosureOfCashFlowStatementOfDiscontinuedOperationsExplanatory_z4icc1Tf6iZ1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The cash flow information presented below are for the six months ended June 30, 2025 and the year ended 31 December 2024 and 2023</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B1_zuNMZPpgKjS6" style="display: none">SCHEDULE OF CASHFLOW STATEMENT OF DISCONTINUED OPERATIONS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20250101__20251231__ifrs-full--ContinuingAndDiscontinuedOperationsAxis__ifrs-full--DiscontinuedOperationsMember_z2k1113HyMuc" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20240101__20241231__ifrs-full--ContinuingAndDiscontinuedOperationsAxis__ifrs-full--DiscontinuedOperationsMember_znNLIlt1VoGk" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20230101__20231231__ifrs-full--ContinuingAndDiscontinuedOperationsAxis__ifrs-full--DiscontinuedOperationsMember_zkg388wnU899" style="border-bottom: Black 1pt solid; text-align: center">2023</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_40E_eifrs-full--CashFlowsFromUsedInOperatingActivitiesDiscontinuedOperations_zQCeOMEr3aA3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 52%; text-align: justify">Net cash inflow (outflow) from operating activities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">3,915,067</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">(1,847,214</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">(452,185</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_406_eifrs-full--CashFlowsFromUsedInInvestingActivitiesDiscontinuedOperations_zZH13LlAVxEi" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Net cash outflow from investing activities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(241,020</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(752,366</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,150,104</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_eifrs-full--CashFlowsFromUsedInFinancingActivitiesDiscontinuedOperations_zf4szxCyqP8l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Net cash (outflow) inflow from financing activities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(927,075</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,185,033</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">521,411</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--IncreaseDecreaseInCashAndCashEquivalentsDiscontinuedOperations_zcZhNWrUchg8" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net increase (decrease) in cash generated by the discontinued operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,746,972</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(3,784,613</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,080,878</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> 3915067 -1847214 -452185 -241020 -752366 -1150104 -927075 -1185033 521411 2746972 -3784613 -1080878 6433304 <p id="xdx_896_ecustom--DisclosureOfConsiderationTransferredOfDiscontinuedOperationsExplanatory_zi3zDHeNngy8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B5_z67yrMlpfpc7" style="display: none">SCHEDULE OF CONSIDERATION TRANSFERRED</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20251231__ifrs-full--ContinuingAndDiscontinuedOperationsAxis__ifrs-full--DiscontinuedOperationsMember_zBgN7uvHfqy" style="border-bottom: Black 1pt solid; text-align: center">As at the date of disposal</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_408_ecustom--DiscontinuedOperationNetLiabilitiesDisposed_iI_zgfRIuEcsQLi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; font-weight: bold; text-align: left">Net liabilities disposed of</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right">(6,433,303</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--DiscontinuedOperationGainOnDisposal_iI_zCcVLQApo6g7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Gain on disposal</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,433,304</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--DiscontinuedOperationTotalConsideration_iI_z63N3GfEhkil" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total consideration</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Satisfied by:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--DiscontinuedOperationCash_iI_zKQOORHqwHu1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold">Cash</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--DiscontinuedOperationTotalConsiderationTransferred_iI_zLiIGd9FpDPk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Total consideration transferred</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td></tr> </table> -6433303 6433304 1 1 1 <p id="xdx_80B_ecustom--DisclosureOfNonCurrentAssetOfExplanatory_z1k7J5bYesda" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>29</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_827_zR5QVK7DQaM">NON-CURRNET ASSET HELD FOR SALE</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_899_ecustom--DisclosureOfAssetOfExplanatory_z9oIZzPtvjW9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assets classified as held for sales:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B1_zL8r73oRVTKl" style="display: none">SCHEDULE OF ASSETS HELD FOR SALE</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20251231_zLxEKT2fvApg" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20241231_zefVCwta353g" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Non-current assets held for sales:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--AssetClassifiedAsHeldForSale_iI_hifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LandAndPropertyMember_zhXXyZLQ2Ox8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 64%; text-align: left; padding-bottom: 1pt">Land and property</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">640,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3037">-</span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--AssetClassifiedAsHeldForSale_iI_z5NlVQdTqSdk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">640,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3040">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A1_zZ1JJLOSVz2f" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Land and property held for sale</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Non-recurring fair value measurement</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 $<span id="xdx_901_eifrs-full--AdjustmentsForGainLossOnDisposalsPropertyPlantAndEquipment_c20250101__20251231_zfkLm5Eg1AP9" title="Recognition of write-down">394,786</span> 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.</span></p> <p id="xdx_899_ecustom--DisclosureOfAssetOfExplanatory_z9oIZzPtvjW9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assets classified as held for sales:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B1_zL8r73oRVTKl" style="display: none">SCHEDULE OF ASSETS HELD FOR SALE</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20251231_zLxEKT2fvApg" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20241231_zefVCwta353g" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Non-current assets held for sales:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--AssetClassifiedAsHeldForSale_iI_hifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LandAndPropertyMember_zhXXyZLQ2Ox8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 64%; text-align: left; padding-bottom: 1pt">Land and property</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right">640,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 14%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3037">-</span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--AssetClassifiedAsHeldForSale_iI_z5NlVQdTqSdk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">640,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3040">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 640000 640000 394786 Each ADS represents eight Class A ordinary shares. Included in the prepayments, USD4.8 million (2024: USD3.5 million) was advanced for the purchase of flooring and decking products in order to secure our supply chain of wood products to our customers. Included in the prepayments, USD0.1 million (2024: USD0.3 million) was advanced for the purchase of logs in Peru to secure the raw materials supply for our wood processing for production. Provision for impairment of prepayments amounted to USD17,794 for the year ended December 31, 2025. Included in the prepayments, nil (2024: USD1.7 million) was advanced for harvesting work in our timber concessions and wood processing services. Provision for impairment of prepayments amounted to USD1.8 million for the year ended December 31, 2025 (2024: USD35,465). Included in the prepayments, nil (2024: USD0.4 million) was the harvesting cost to be transferred to inventories upon the receipt of logs. Provision for impairment of prepayments amounted to nil as at December 31, 2025 (2024: USD624,423) Remaining amounts of the prepayments were advance payments made to Group’s operating expenses. Provision for impairment of prepayments amounted to USD230,485 for the year ended December 31, 2025. Bank borrowings carry a weighted average effective interest rate at 4% (2024: 5%). Secured bank borrowings were pledged by the personal guarantee and the private real estate properties owned by our former shareholders. 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. Mr. Hok Pan Se ceases to be ultimate beneficial shareholder from October 2025 after completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain over the company after the completion of transaction. Mr. Ka Wai Se ceases to be related party from October 2025 after the former ultimate beneficial holder completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain by the former ultimate beneficial holder over the company after the completion of transaction. Mr. Ka Chun Se ceases to be related party from October 2025 after the former ultimate beneficial holder completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain by the former ultimate beneficial holder over the company after the completion of transaction. Prowood (Cambodia) Flooring Co., Ltd ceases to be related party from October 2025 after the former ultimate beneficial holder completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain by the former ultimate beneficial holder over the company after the completion of transaction. Nature Flooring Industries Inc ceases to be related party from October 2025 after the former ultimate beneficial holder completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain by the former ultimate beneficial holder over the company after the completion of transaction. Kunshan Yingyi Trading Limited ceases to be related party from October 2025 after the former ultimate beneficial holder completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain by the former ultimate beneficial holder over the company after the completion of transaction. Mr. Hok Pan Se ceases to be ultimate beneficial shareholder from October 2025 after completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain over the company after the completion of transaction. Fo Shan Sunde Daziran Investment Management Limited ceases to be related party from October 2025 after the former ultimate beneficial holder completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain by the former ultimate beneficial holder over the company after the completion of transaction. Fo Shan Sunde Changcheng Management Limited ceases to be related party from September 2024 after the former ultimate beneficial shareholder lose the control over this related company. Nature Flooring Industries Inc ceases to be related party from October 2025 after the former ultimate beneficial holder completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain by the former ultimate beneficial holder over the company after the completion of transaction. Prowood (Cambodia) Flooring Co., Ltd ceases to be related party from October 2025 after the former ultimate beneficial holder completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain by the former ultimate beneficial holder over the company after the completion of transaction. Taizhou Nature Home Furnishings Co., Ltd ceases to be related party from October 2025 after the former ultimate beneficial holder completed the transfer of the company’s share to the new ultimate beneficial shareholder and no control or significant influence remain by the former ultimate beneficial holder over the company after the completion of transaction. included receivables of $4,466,533 offsetting against the amount due to an ultimate beneficial shareholder Each ADS represents eight Class A ordinary shares.