v3.26.1
NET INVESTMENT IN LEASE (Tables)
12 Months Ended
Dec. 31, 2025
Disclosure of maturity analysis of finance lease payments receivable [abstract]  
Schedule of Maturity Analysis of Lease Receivable Given that the net investment in lease is a financial asset, the impairment loss was recognized in general and administrative expenses in accordance with IFRS 9 Financial Instruments.
   USD 
Less than 1 year   79,574 
One to two years   79,574 
Two to three years   79,574 
Three to four years   3,103,076 
Total undiscounted lease receivable   3,341,798 
Less: unearned finance income   63,381 
Less: impairment on lease receivables   307,732 
Net investment in lease   2,970,685