INCOME TAX EXPENSES - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Deferred tax assets
Lease liability	$ 191,186	$ 206,140
Allowance for credit losses	154,391	14,329
Right-of-use assets	171,671	207,311
Depreciation	36,876	15,860
Asset appreciation during acquisition	656,927	0
Net deferred tax liabilities	$ (519,897)	$ (2,702)

The amount of deferred tax liabilities net of deferred tax assets, when the absolute amount of deferred tax liabilities is greater than the absolute amount of deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities]

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 12
-IssueDate 2025-01-01
-Paragraph 81
-Subparagraph g
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2025-en-r&anchor=para_81_g_i&doctype=Standard
-URIDate 2025-03-27

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