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Consolidated Statements of Cash Flows - USD ($) | 12 Months Ended
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Dec. 31, 2025 | Dec. 31, 2024 | Dec. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES: |  |  |  |  |
Net Loss from continuing operations | $ (55,989,497) |  | $ (23,845,298) |  | $ (4,663,907)
Net Profit/(Loss) from discontinued operations | 532,172 |  | (1,094,524) |  | (1,047,315)
Adjustments to reconcile net loss to net cash used in operating activities: |  |  |  |  |
Stock-based compensation | 7,574,295 |  | 4,217,563 |  | 532,466
Depreciation and amortization | 2,332,186 | [1] | 2,058,527 | [1] | 3,271,051
Deferred income taxes |  |  |  |  | (755,973)
(Gain) Loss on foreign exchange transactions | (213,964) |  | 375,036 |  | 375,407
Allowance for expected credit losses | (267,488) |  | (575,384) |  | 2,821,611
Impairment loss on investments, goodwill, receivables, due from related parties and intangible assets | 15,889,823 |  | 8,426,865 |  | 15,371,643
Bad debt written off | 482,266 |  |  |  |
Gain from de-consolidation of a subsidiary | (532,172) |  |  |  |
Loss on disposal of property, plant and equipment |  |  | 946,204 |  |
Reversal of impairment on property, plant and equipment |  |  | (836,521) |  |
Gain on lease modification |  |  |  |  | (308,763)
Revaluation adjustment on contingent liabilities |  |  | (3,714,000) |  | (32,774,594)
Interest paid – (loans) | 3,311,538 |  | 1,146,440 |  | 1,250,312
Interest expense on lease liabilities | 79,939 |  |  |  | 787,341
Interest expense on convertible debt obligation |  |  |  |  | 1,701,964
Interest Income |  |  |  |  | (45,104)
Revaluation of digital assets | 3,641,271 |  | (440,145) |  |
Loss on disposal of digital assets | 5,805,454 |  |  |  |
Changes in operating assets and liabilities |  |  |  |  |
Trade receivables | 1,070,972 |  | (359,691) |  | 2,570,324
Pledge deposit |  |  | 711,026 |  | (711,026)
Other receivables | (49,536) |  | 7,437 |  | 21,027
Prepaid expenses and other current assets | (222,841) |  | (110,703) |  | 62,111
Digital assets | 6,093,087 |  | (30,000,989) |  |
Inventories | (20,413) |  | 288,054 |  | 120,977
Trade payables | (790,148) |  | (1,121,354) |  | 2,706,803
Accrued expenses and other current liabilities | (184,385) |  | 794,158 |  | 55,342
Contract liabilities | (49,123) |  | (1,018,760) |  | (2,824,190)
Current tax provision |  |  |  |  | (776,080)
Deferred tax liabilities | 948,813 |  | (2,281,654) |  |
Income tax payable | (88,803) |  | 79,696 |  | (152,117)
Other non-current asset |  |  |  |  | 1,448
Total Adjustments | 44,810,771 |  | (21,408,195) |  | (6,698,020)
Net cash used in operations | (10,646,554) |  | (46,348,017) |  | (12,409,242)
CASH FLOWS FROM INVESTING ACTIVITIES: |  |  |  |  |
Interest received |  |  |  |  | 45,104
Internally developed software | (298,657) |  | (492,900) |  | (438,228)
Acquisition of subsidiaries, net of cash acquired | 58,085 |  |  |  | (2,299,231)
Purchase of Intangible Assets | (40,000) |  |  |  |
Purchase of property, plant and equipment | (1,921,884) |  | (7,003) |  | (131,055)
Proceeds from disposal of property, plant and equipment |  |  | 1,264 |  |
Purchase of investment in GU |  |  |  |  | (20,000)
Purchase of financial assets at fair value through profit or loss | (8,535) |  | (1,000,000) |  |
Purchase of other non-current assets |  |  | (6,595,180) |  |
Acquisition of intangible assets |  |  |  |  |
Net cash used in investing activities: | (2,210,991) |  | (8,093,819) |  | (2,843,410)
CASH FLOWS FROM FINANCING ACTIVITIES: |  |  |  |  |
Other interest paid – loans | (2,658,831) |  | (1,146,440) |  | (1,250,312)
Amount due to/from related party, net | (840,057) |  | (484,078) |  | 1,546,010
Proceeds from convertible debt, net of issuance costs |  |  |  |  | 8,923,994
Proceeds from equity issuances | 17,726,550 |  | 49,542,323 |  |
Cash paid for acquiring treasury shares | 4,346,764 |  |  |  |
Cash paid in lieu of stock based compensation | (6,800,000) |  |  |  |
Repayment of lease liabilities | (138,902) |  |  |  | (775,728)
Proceeds from loans | 23,344,748 |  | 10,000,000 |  | 2,000,000
Repayment of loans | (21,040,000) |  | (2,552,874) |  | (593,950)
Net cash provided by financing activities | 13,940,272 |  | 55,358,931 |  | 9,850,014
Increase (decrease) in cash and cash equivalents during the year | 1,082,727 |  | 917,095 |  | (5,402,638)
Effects of currency translation on cash and cash equivalents | (274,672) |  | 83,085 |  | 296,822
Cash and cash equivalents, beginning of year | 1,614,933 |  | 614,753 |  | 5,720,569
CASH AND CASH EQUIVALENTS, END OF THE YEAR | $ 2,422,988 |  | $ 1,614,933 |  | $ 614,753
[1] | Consists of US$591,462 (2024: US$589,415) of depreciation and amortization which is included in cost of revenue and US$1,740,724 (2024: US$1,469,112) which is included in operating expenses in the accompanying statements of operations.

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- Definition The cash flows from (used in) financing activities, which are activities that result in changes in the size and composition of the contributed equity and borrowings of the entity, from continuing and discontinued operations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 10 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_10&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 50 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_50_d&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash flows from (used in) investing activities, which are the acquisition and disposal of long-term assets and other investments not included in cash equivalents, from continuing and discontinued operations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 10 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_10&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 50 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_50_d&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash flows from (used in) operating activities, which are the principal revenue-producing activities of the entity and other activities that are not investing or financing activities, from continuing and discontinued operations. [Refer: Revenue] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 10 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_10&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 50 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_50_d&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_25&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 28 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_28&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The increase (decrease) in cash and cash equivalents after the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_45&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash inflow from the issuing of ordinary shares. [Refer: Ordinary shares [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 16 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16_b&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The profit (loss) from continuing operations. [Refer: Continuing operations, unless line item indicates otherwise [member]; Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 28 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_b&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B12 -Subparagraph b -Clause vi -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B12_b_vi&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23&doctype=Standard -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 81A -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_81A_a&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The profit (loss) from discontinued operations. [Refer: Discontinued operations [member]; Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2024-01-01 -Paragraph 33 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2024-en-r&anchor=para_33_a&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B12 -Subparagraph b -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B12_b_vii&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 98 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_98_e&doctype=Standard -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 82 -Subparagraph ea -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_82_ea&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16_a&doctype=Standard -URIDate 2024-03-27 + Details
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