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DEFERRED TAX ASSETS AND LIABILITIES (Tables) | 12 Months Ended
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Dec. 31, 2025
Deferred Tax Assets And Liabilities |
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES | SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES
|  | Balance as of December 31, 2024 |  |  | Effect from acquisition of subsidiary |  |  | Recognized in Provision for Income Taxes |  |  | Balance as of December 31, 2025 |
Non-current assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Intangible Assets |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Property, plant, and equipment |  |  | (112 | ) |  |  | (1,292,894 | ) |  |  | 134,776 |  |  |  | (1,158,230 | )
Other |  |  | — |  |  |  | — |  |  |  | (7,248 | ) |  |  | (7,248 | )
|  |  | (112 | ) |  |  | (1,292,894 | ) |  |  | 127,528 |  |  |  | (1,165,478 | )
Current assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Receivables |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Prepaid expenses |  |  | 1,444 |  |  |  | 220,787 |  |  |  | (223,587 | ) |  |  | (1,356 | )
Other (Section 24C allowance) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  |  | 1,444 |  |  |  | 220,787 |  |  |  | (223,587 | ) |  |  | (1,356 | )
Current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Income in Advance |  |  | — |  |  |  | 109,489 |  |  |  | (109,775 | ) |  |  | (286 | )
Accrued expenses and provisions |  |  | — |  |  |  | 7,553 |  |  |  | (4,925 | ) |  |  | 2,628 |
Tax Losses |  |  | — |  |  |  | 679,935 |  |  |  | (422,943 | ) |  |  | 256,992 |
Net deferred tax assets and (liabilities) |  | $ | 1,332 |  |  | $ | (275,130 | ) |  | $ | (633,702 | ) |  | $ | (907,500 | )
|  | Balance as of December 31, 2023 |  |  | Recognized in equity |  |  | Recognized in Provision for Income Taxes |  |  | Balance as of December 31, 2024 |
Non-current assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Intangible Assets |  | $ | (3,303,471 | ) |  | $ | - |  |  | $ | 3,303,471 |  |  | $ | - |
Property, plant, and equipment |  |  | 595,911 |  |  |  | (795,115 | ) |  |  | 199,092 |  |  |  | (112 | )
Other |  |  | 6,933 |  |  |  | — |  |  |  | (6,933 | ) |  |  | - |
|  |  | (2,700,627 | ) |  |  | (795,115 | ) |  |  | 3,495,630 |  |  |  | (112 | )
Current assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Receivables |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Prepaid expenses |  |  | 333,551 |  |  |  | — |  |  |  | (332,107 | ) |  |  | 1,444 |
Other (Section 24C allowance) |  |  | 986,367 |  |  |  | — |  |  |  | (986,367 | ) |  |  | — |
|  |  | 1,319,918 |  |  |  | — |  |  |  | (1,318,474 | ) |  |  | 1,444 |
Current liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Depreciation |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Income in Advance |  |  | 408,206 |  |  |  | 33,663 |  |  |  | (441,869 | ) |  |  | - |
Tax Losses |  |  | (1,307,820 | ) |  |  | 761,452 |  |  |  | 546,368 |  |  |  | - |
Net deferred tax assets and (liabilities) |  | $ | (2,280,323 | ) |  | $ | - |  |  | $ | 2,281,655 |  |  | $ | 1,332 |
SCHEDULE OF UNUSED TAX LOSSES FOR WHICH NO DEFERRED TAX ASSETS HAVE BEEN RECOGNIZED | Unused tax losses for which no deferred tax assets have been recognized as of December 31, 2025 and 2024 are as follows: SCHEDULE OF UNUSED TAX LOSSES FOR WHICH NO DEFERRED TAX ASSETS HAVE BEEN RECOGNIZED
|  | 2025 |  |  | 2024 |
|  | As of December 31, |
|  | 2025 |  |  | 2024 |
Unused tax losses for which no deferred tax assets has been recognized |  | $ | (67,677,210 | ) |  | $ | (56,417,466 | )
Potential tax benefit of such unused tax losses at applicable statutory tax rates |  | $ | (14,204,743 | ) |  | $ | (11,501,499 | )

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