v3.26.1
CAPITAL AND RESERVES (Tables)
12 Months Ended
Dec. 31, 2025
Disclosure of reserves within equity [abstract]  
Schedule of Share Capital
   2025   2024   2023 
   Number of
Class A
shares*
   Number of
Class B
shares
   USD   Number of
Class A
shares*
   Number of
Class B
shares
   USD   Number of
Class A
shares*
   Number of
Class B
shares
   USD 
Issued and fully paid:                                    
Shares                                    
As at the beginning of year   721,952    5,000,000    5,280,406    666,001    5,000,000    3,564,150    611,777    5,000,000    1,228,037 
Issuance of class A shares for business combinations (Note 8)   168,000    -    13,376,000    -    -    -    -    -    - 
Issuance of class A shares for an asset acquisition   80,000    -    5,760,000    -    -    -    -    -    - 
Issuance of class A shares in connection with IPO   -    -    -    22,500    -    4,500,000    16,000    -    1,600,000 
Issuance of class A shares to employees (2025 Share incentive plan)   130,000    -    -    -    -    -    -    -    - 
Issuance of class A shares to employees (2024 Share incentive plan)   44,600    -    -    -    -    -    -    -    - 
Issuance of
class A
shares to
employees (2023 Share incentive plan)
   -    -    -    48,000    -    -    -    -    - 
Issuance of class A shares to individual consultants (2024 Share incentive plan)   25,400    -    -    18,000    -    -    -    -    - 
Issuance of class A shares to certain employees (employee stock compensation plan)   
-
    -    
-
    4,105    -    -    -    -    - 
Issuance of class A shares and warrant   190,477    -    384,188    -    -    -    -    -    - 
Conversion of a convertible loan   -    -    -    -    -    -    38,224    -    736,113 
Transfer shares from treasury shares   1,297    -    25,243    -    -    -    -    -    - 
Share
Repurchase
   -    -    -    (36,654)   -    -    -    -    - 
Offering costs   -    -    -    -    -    (2,783,744)   -    -    - 
As at end of year   1,361,726    5,000,000    24,825,837    721,952    5,000,000    5,280,406    666,001    5,000,000    3,564,150 

 

*The Class A ordinary shares are presented on a retroactive basis to reflect the Company’s reverse share split on March 24, 2026 (Note 26).