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RIGHT OF USE ASSET AND LEASE LIABILITY (Tables) | 12 Months Ended
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Dec. 31, 2025
Right Of Use Asset And Lease Liability |
SCHEDULE OF CARRYING AMOUNTS OF RIGHT-OF-USE ASSETS | SCHEDULE OF CARRYING AMOUNTS OF RIGHT-OF-USE ASSETS
|  | Leasehold land |  |  | Leasehold buildings |  |  | Total |
As at 1 January 2025 |  | $ | — |  |  | $ | — |  |  | $ | — |
Additions |  |  | 2,232,254 |  |  |  | 185,370 |  |  |  | 2,417,624 |
Depreciation |  |  | (50,167 | ) |  |  | (51,731 | ) |  |  | (101,898 | )
As at 31 December 2025 |  | $ | 2,182,087 |  |  | $ | 133,639 |  |  | $ | 2,315,726 |
SCHEDULE OF RECOGNISED IN PROFIT OR LOSS | SCHEDULE OF RECOGNISED IN PROFIT OR LOSS
|  | 2025 |  |  | 2024 |
Depreciation of right of use assets |  | $ | 101,898 |  |  | $ | — |
Interest expense on lease liabilities |  |  | 79,939 |  |  |  | — |
Total amount recognised in profit/loss |  | $ | 181,837 |  |  | $ | — |
SCHEDULE OF MATURITY ANALYSIS OF LEASE LIABILITIES | The maturity analysis of lease liabilities is as follows: SCHEDULE OF MATURITY ANALYSIS OF LEASE LIABILITIES
|  | 2025 |  |  | 2024 |
|  | As of December 31, |
|  | 2025 |  |  | 2024 |
Within one year |  | $ | 259,750 |  |  | $ | - |
Two to five years |  |  | 1,237,967 |  |  |  | - |
Thereafter |  |  | 9,997,614 |  |  |  | - |
Gross lease liabilities |  |  | 11,495,331 |  |  |  | - |
Less: Imputed interest |  |  | (9,194,995 | ) |  |  | - |
Lease liabilities |  | $ | 2,300,336 |  |  | $ | - |
Lease liabilities – Current |  | $ | 234,169 |  |  | $ | - |
Lease liabilities - Non-Current |  |  | 2,066,167 |  |  |  | - |
Lease liabilities |  | $ | 2,300,336 |  |  | $ | - |

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- Definition The disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Paragraph 97 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&anchor=para_97&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Paragraph 53 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&anchor=para_53&doctype=Standard -URIDate 2024-03-27 + Details
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