XML 124 R93.htm IDEA: XBRL DOCUMENT
v3.25.1

Schedule of deferred tax assets (Details) | 12 Months Ended
--- | ---
Dec. 31, 2024 USD ($) | Dec. 31, 2024 HKD ($) | Dec. 31, 2023 HKD ($)
IfrsStatementLineItems [Line Items] |  |  |
Deferred tax assets, beginning balance |  | $ 4,163,838 | $ 5,415,369
Deferred tax charged to consolidated statement of profit or loss during the year |  | 4,805,091 | (1,251,531)
Transfer to assets classified as held for sale |  |  |
Deferred tax assets, ending balance | $ 1,154,644 | 8,968,929 | 4,163,838
Accelerated tax depreciation [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Deferred tax assets, beginning balance |  | 1,966,254 | 2,316,374
Deferred tax charged to consolidated statement of profit or loss during the year |  | 4,397,749 | (526,957)
Transfer to assets classified as held for sale |  |  | 176,837
Deferred tax assets, ending balance | 819,290 | 6,364,003 | 1,966,254
Losses available for off setting against future taxable profits [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Deferred tax assets, beginning balance |  | 1,182,688 | 1,665,519
Deferred tax charged to consolidated statement of profit or loss during the year |  | 299,731 | (305,994)
Transfer to assets classified as held for sale |  |  | (176,837)
Deferred tax assets, ending balance | 190,844 | 1,482,419 | 1,182,688
Right-of-use assets [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Deferred tax assets, beginning balance |  | (11,239,859) | (16,100,234)
Deferred tax charged to consolidated statement of profit or loss during the year |  | 1,083,330 | 761,716
Transfer to assets classified as held for sale |  |  | 4,098,659
Deferred tax assets, ending balance | (1,307,533) | (10,156,529) | (11,239,859)
Lease liabilities [member] |  |  |
IfrsStatementLineItems [Line Items] |  |  |
Deferred tax assets, beginning balance |  | 12,254,755 | 17,533,710
Deferred tax charged to consolidated statement of profit or loss during the year |  | (975,719) | (1,180,296)
Transfer to assets classified as held for sale |  |  | (4,098,659)
Deferred tax assets, ending balance | $ 1,452,043 | $ 11,279,036 | $ 12,254,755

X
- References No definition available. + Details
Name: | MB_IfrsStatementLineItems
Namespace Prefix: | MB_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Transfer to assets classified as held for sale. + References No definition available. + Details
Name: | MB_TransferToAssetsClassifiedAsHeldForSale
Namespace Prefix: | MB_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_a&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_PropertyPlantAndEquipmentIncludingRightofuseAssetsAxis=MB_AcceleratedTaxDepreciationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PropertyPlantAndEquipmentIncludingRightofuseAssetsAxis=MB_LossesAvailableForOffsettingAgainstFutureTaxableProfitsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PropertyPlantAndEquipmentIncludingRightofuseAssetsAxis=ifrs-full_RightofuseAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_PropertyPlantAndEquipmentIncludingRightofuseAssetsAxis=ifrs-full_LeaseLiabilitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |