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GENERAL AND ADMINISTRATIVE EXPENSES | 12 Months Ended
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Dec. 31, 2025
Notes and other explanatory information [abstract] |
GENERAL AND ADMINISTRATIVE EXPENSES | NOTE 28 — GENERAL AND ADMINISTRATIVE EXPENSES General and administrative expenses for the years ended December 31, 2025, 2024 and 2023 include the following: SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES
|  | 2025 |  |  | 2024 |  |  | 2023 |
|  | Years Ended December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Salaries, wages, bonuses, and other benefits |  | $ | 6,233,904 |  |  | $ | 7,645,095 |  |  | $ | 10,630,328 |
Professional and consulting fees |  |  | 7,798,374 |  |  |  | 5,923,530 |  |  |  | 6,281,371 |
Marketing |  |  | 2,188,579 |  |  |  | 1,418,186 |  |  |  | 2,821,845 |
Insurance |  |  | 1,111,164 |  |  |  | 1,013,213 |  |  |  | 1,330,582 |
Other |  |  | 675,915 |  |  |  | 445,398 |  |  |  | 1,355,592 |
(Reversal)/provision for doubtful debts |  |  | (267,488 | ) |  |  | (578,225 | ) |  |  | 2,764,577 |
Stock-based compensation |  |  | 7,574,295 |  |  |  | 4,217,563 |  |  |  | 532,466 |
Utilities |  |  | 241,250 |  |  |  | 424,940 |  |  |  | 896,588 |
Travel |  |  | 344,394 |  |  |  | 174,088 |  |  |  | 966,336 |
Development charges |  |  | 616,765 |  |  |  | 811,583 |  |  |  | 879,438 |
Rent expense |  |  | 275,574 |  |  |  | 317,493 |  |  |  | 384,185 |
Repairs and maintenance |  |  | 121,988 |  |  |  | 10,916 |  |  |  | 392,698 |
Athletic program expenses |  |  | - |  |  |  | 81,343 |  |  |  | 398,896 |
Cost of Fund Raised |  |  | 835,000 |  |  |  | - |  |  |  | - |
Total general and administrative expenses |  | $ | 27,749,714 |  |  | $ | 21,905,123 |  |  | $ | 29,634,902 |

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- Definition The disclosure of general and administrative expenses. [Refer: Administrative expenses] + 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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