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BUSINESS COMBINATIONS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
IfrsStatementLineItems [Line Items] |
SCHEDULE OF NON CONTROLLING INTERESTS | The subsidiary that has non-controlling interests (NCI) that are considered material to the Group and additional disclosures on them are presented below. SCHEDULE OF NON CONTROLLING INTERESTS
|  | 2025 |
Name of the subsidiary: |  |  |  |
ProEd Global School |  | $ | 1,921,569 |
Profit for the year allocated to NCI of the subsidiary |  |  | (670,895 | )
Accumulated NCI of the subsidiary at the financial year end |  | $ | 1,250,674 |
SCHEDULE OF FINANCIAL INFORMATION | The summarised financial information of the subsidiary (not adjusted for the percentage ownership held by the group and amounts before inter-company eliminations) is as follows: SCHEDULE OF FINANCIAL INFORMATION
Current assets |  | $ | 2,310,273 |
Non-current assets |  |  | 5,578,600 |
Current liabilities |  |  | (4,230,378 | )
Loss for the financial year |  |  | (229,039 | )
Operating cash flows, increase |  |  | 225,891 |
Investing cash flows, increase |  |  | - |
Financing cash flows, decrease |  |  | - |
Net increase in cash |  | $ | (3,148 | )
Entrepreneurs resorts limited [member] |
IfrsStatementLineItems [Line Items] |
SCHEDULE OF THE ALLOCATION OF PURCHASE CONSIDERATION TO THE FAIR VALUE OF IDENTIFIABLE ASSETS ACQUIRED AND LIABILITIES | SCHEDULE OF THE ALLOCATION OF PURCHASE CONSIDERATION TO THE FAIR VALUE OF IDENTIFIABLE ASSETS ACQUIRED AND LIABILITIES
|  | Fair value on acquisition |
Purchase price |  |  |  |
Fair value of share considerations |  | $ | 44,250,000 |
Total purchase price |  |  | 44,250,000 |
Acquired cash |  |  | 961,424 |
Trade and other receivable |  |  | 252,706 |
Inventory |  |  | 156,328 |
Prepaid expenses and other current assets |  |  | 945,476 |
Property, plant and equipment, net |  |  | 6,753,000 |
Intangible assets |  |  | 2,300,000 |
Trade payable, accrued expenses and other liabilities |  |  | (670,670 | )
Other non-current liabilities |  |  | (104,806 | )
Long term borrowings and lease liabilities |  |  | (2,876,966 | )
Deferred tax liability |  |  | (1,020,211 | )
Net Identifiable Assets |  |  | 6,696,281 |
Goodwill |  | $ | 37,553,719 |
SCHEDULE OF ACQUISITION METHOD OF ACCOUNTING | The Acquisition was accounted for using by the acquisition method of accounting. SCHEDULE OF ACQUISITION METHOD OF ACCOUNTING
|  | USD |
Consideration transferred |  |  |  |
Cash paid |  | $ | - |
Effect on cash flows on the Group |  |  |  |
Cash paid |  |  | - |
Less: Cash and cash equivalents in subsidiary acquired |  |  | (961,424 | )
Cash inflow on acquisition |  | $ | 961,424 |
Pro education [member] |
IfrsStatementLineItems [Line Items] |
SCHEDULE OF THE ALLOCATION OF PURCHASE CONSIDERATION TO THE FAIR VALUE OF IDENTIFIABLE ASSETS ACQUIRED AND LIABILITIES | SCHEDULE OF THE ALLOCATION OF PURCHASE CONSIDERATION TO THE FAIR VALUE OF IDENTIFIABLE ASSETS ACQUIRED AND LIABILITIES
|  | Fair value on acquisition |
Purchase price |  |  |  |
Cash paid |  | $ | 1,000,000 |
Cash to be paid by first quarter of 2026 |  |  | 1,000,000 |
Total purchase price |  |  | 2,000,000 |
Acquired cash |  |  | 96,661 |
Trade and other receivable |  |  | 2,069,362 |
Prepaid expenses and other current assets |  |  | 382,235 |
Property, plant and equipment, net |  |  | 3,922,908 |
Construction in progress |  |  | 186,017 |
Operating right of use asset |  |  | 1,551,151 |
Intangible assets |  |  | 1,400,000 |
Trade payable, accrued expenses and other liabilities |  |  | (3,836,882 | )
Long term borrowings and lease liabilities |  |  | (6,279,361 | )
Deferred tax liability |  |  | (308,000 | )
Net Identifiable Assets |  |  | (815,909 | )
Add: Non-Controlling interest |  |  | 1,921,569 |
Goodwill |  | $ | 4,737,478 |
SCHEDULE OF ACQUISITION METHOD OF ACCOUNTING | The Acquisition was accounted for using by the acquisition method of accounting. SCHEDULE OF ACQUISITION METHOD OF ACCOUNTING
|  | USD |
Consideration transferred |  |  |  |
Cash paid |  | $ | 1,000,000 |
Effect on cash flows on the Group |  |  |  |
Cash paid |  |  | (1,000,000 | )
Less: Cash and cash equivalents in subsidiary acquired |  |  | 96,661 |
Cash outflow on acquisition |  | $ | 903,339 |

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