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CASH AND CASH EQUIVALENTS | 12 Months Ended
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Dec. 31, 2025
Notes and other explanatory information [abstract] |
CASH AND CASH EQUIVALENTS | NOTE 5 — CASH AND CASH EQUIVALENTS SCHEDULE OF CASH AND CASH EQUIVALENTS
|  | 2025 |  |  | 2024 |
|  | As of December 31, |
|  | 2025 |  |  | 2024 |
Not restricted in use |  | $ | 2,222,988 |  |  | $ | 1,614,933 |
Cash Pledged for bank facilities |  |  | 200,000 |  |  |  | - |
Total |  | $ | 2,422,988 |  |  | $ | 1,614,933 |
The amount of not restricted in use of US$2,222,988 is represented as Cash and cash equivalent on the consolidated balance sheet. Cash pledge for bank facilities pertains to restricted bank balances that include security deposits for bill payables which represented as short term deposit on the consolidated balance sheet. The rate of interest for the cash on term bank deposits range from 3.150% per annum. The bank balances of the Group include placement of deposits with HSBC Bank of US$200,000.

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- Definition The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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