v3.26.1
INVESTMENT PROPERTY (Tables)
12 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]  
Schedule of Reconciliation of the Carrying Amount

Reconciliation of the carrying amount:

 

   USD 
Balance as of January 1, 2025   - 
Acquisitions (Note 8)   2,379,879 
Change in fair value   38,296 
Exchange differences   27,117 
Balance as of December 31, 2025   2,445,292 
Schedule of Valuation Techniques used in Measuring the Fair Value of Investment Properties

The following table shows the valuation techniques used in measuring the fair value of investment properties, as well as the significant unobservable inputs used.

 

Valuation technique   Significant
unobservable inputs
  Inter-relationship
between significant
unobservable inputs
         
Direct comparison method: The direct comparison method involves the analysis of comparable sales of similar properties and adjusting the sales price to those reflective of the investment properties under development.   Price per square foot (“psf”):  

The estimated fair value would increase

(decrease) if price psf

was higher (lower).