v3.26.1
BUSINESS COMBINATION (Tables)
 12 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]  
Schedule of Consideration Transferred To Acquired
   USD 
Cash   974,050 
Consideration shares   18,379 
Total consideration at fair value   992,429 
   USD 
Cash   1,169,505 
Consideration shares   258,329 
Total consideration at fair value   1,427,834 
   USD 
Consideration shares   2,356,000 
Total consideration at fair value   2,356,000 
   USD 
Consideration shares   2,740,000 
Total consideration at fair value   2,740,000 
   USD 
Consideration shares   8,280,000 
Total consideration at fair value   8,280,000 
   USD 
Cash   776,699 
Total consideration at fair value   776,699 
   USD 
Cash   117,850 
Total consideration at fair value   117,850 
Schedule of Fair Value of the Identifiable Assets Acquired and Liabilities
  

As at
January 2,

2025

 
   USD 
Total consideration   992,429 
Non-controlling interest   498,484 
      
Assets     
Cash   949,223 
Trade receivables   162,420 
Prepayment and other current assets   149,949 
Investment property   448,430 
Property and equipment   23,058 
Intangible assets – customer relationship   161,729 
Total assets   1,894,809 
      
Liabilities     
Trade and other payables   570,915 
Tax payable   54,358 
Loans and borrowings   135,805 
Lease liabilities   3,798 
Deferred tax liabilities   46,271 
Total liabilities   811,147 
      
Total net assets   1,083,662 
      
Goodwill   407,251 
   As of
February 3,
2025		 
   USD 
Total consideration   1,427,834 
Non-controlling interest   236 
      
Assets     
Cash   726,307 
Trade receivables   246,949 
Prepayment and other current assets   69,360 
Intangible assets – customer relationship   249,982 
Right-of-use assets   511,703 
Investment in associate   29,238 
Total assets   1,833,539 
      
Liabilities     
Trade and other payables   488,586 
Lease liabilities   518,678 
Deferred tax liabilities   42,497 
Total liabilities   1,049,761 
      
Total net assets   783,778 
      
Goodwill   644,292 
   As of
April 14,
2025		 
   USD 
Total consideration   2,356,000 
Non-controlling interest   10,661 
      
Assets     
Cash   53,808 
Trade receivables   77,405 
Prepayment and other current assets   31,986 
Intangible assets – customer relationship   898,041 
Total assets   1,061,240 
      
Liabilities     
Trade and other payables   806,456 
Deferred tax liabilities   148,177 
Total liabilities   954,633 
      
Total net assets   106,607 
      
Goodwill   2,260,054 
   As of
June 2,
2025		 
   USD 
Total consideration   2,740,000 
Non-controlling interest   596,559 
      
Assets     
Cash   85,013 
Trade receivables   64,060 
Prepayment and other current assets   43,226 
Intangible assets – customer relationship   2,266,605 
Office equipment   257 
Total assets   2,459,161 
      
Liabilities     
Trade and other payables   831,927 
Deferred tax liabilities   453,321 
Suspense tax   4,189 
Total liabilities   1,289,437 
      
Total net assets   1,169,724 
      
Goodwill   2,166,835 
   As of
June 17,
2025		 
   USD 
Total consideration   8,280,000 
Non-controlling interest   2,419,676 
      
Assets     
Cash   80,702 
Trade receivables   9,561 
Prepayment and other current assets   1,568 
Investment properties   1,931,449 
Net investment in lease   3,313,634 
Office equipment   609 
Total assets   5,337,523 
      
Liability     
Other payables   189,276 
Total liability   189,276 
      
Total net assets   5,148,247 
      
Goodwill   5,551,429 
   As of
June 5,
2025		 
   USD 
Total consideration   776,699 
      
Assets     
Cash   334,165 
Trade receivables   1,592,522 
Prepayment and other current assets   94,325 
Intangible assets   32,537 
Office equipment   26,714 
Right-of-use assets   155,344 
Total assets   2,235,607 
      
Liabilities     
Trade and other payables   1,102,679 
Lease liabilities   161,093 
Loans and borrowings   415,310 
Total liabilities   1,679,082 
      
Total net assets   556,525 
      
Goodwill   220,174 
   As of
July 1,
2025		 
   USD 
Total consideration   117,850 
      
Assets     
Cash   9,203 
Trade receivables   56,643 
Right-of-use assets   55,983 
Intangible assets   47,140 
Total assets   168,969 
      
Liabilities     
Trade and other payables   86,481 
Lease liabilities   59,156 
Loans and borrowings   7,436 
Other Accruals   2,634 
Deferred tax liabilities   8,014 
Total liabilities   161,087 
      
Total net assets   7,882 
      
Goodwill   109,968 
Schedule of Unaudited Pro Forma Information
   For the
year
ended
December 31,		 
   2025 
Unaudited pro forma revenue  $57,245,167 
Unaudited pro forma net loss  $21,583,798 
   For the
year
ended
December 31,		 
   2025 
Unaudited pro forma revenue  $57,563,325 
Unaudited pro forma net loss  $21,591,694 
   For the
year
ended
December 31,		 
   2025 
Unaudited pro forma revenue  $57,532,393 
Unaudited pro forma net loss  $21,663,608 

 

 

   For the
year
ended
December 31,		  
    2025  
Unaudited pro forma revenue   $ 57,648,773  
Unaudited pro forma net loss   $ 21,713,480  
   For the
year
ended
December 31,		 
   2025 
Unaudited pro forma revenue  $57,295,587 
Unaudited pro forma net loss  $21,560,116 
   For the
year
ended
December 31,		 
   2025 
Unaudited pro forma revenue  $59,703,276 
Unaudited pro forma net loss  $21,746,447 
   For the
year
ended
December 31,		 
   2025 
Unaudited pro forma revenue  $57,496,001 
Unaudited pro forma net loss  $21,870,445