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DISCONTINUED OPERATIONS (Tables) | 12 Months Ended
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Dec. 31, 2025
Notes and other explanatory information [abstract] |
SCHEDULE OF DISCONTINUED ASSETS AND LIABILITIES | The major classes of assets and liabilities of E-Squared Education Enterprises (Pty) Ltd and its subsidiaries as at 31 December 2024, being the last reporting date prior to the commencement of the liquidation process in January 2025,that was de-recognised from the consolidated financial statements for the financial year ended 31 December 2025 are as follows: SCHEDULE OF DISCONTINUED ASSETS AND LIABILITIES
|  | US$ |
Assets |  |  |
Property, plant and equipment |  | $ | 219,370 |
Goodwill |  |  | 90,266 |
Intangible assets |  |  | 85,833 |
Trade and other receivables |  |  | 148,754 |
Due from related parties |  |  | 9,089 |
Prepaid expenses and other current assets |  |  | 13,842 |
Cash and cash equivalents |  |  | 8,933 |
Assets of discontinued operation |  | $ | 576,087 |
Liabilities |  |  |  |
Trade and other payables |  | $ | 451,777 |
Due to related parties |  |  | 457,682 |
Deferred tax liabilities |  |  | 198,800 |
Liabilities of discontinued operation |  | $ | 1,108,259 |
Net liabilities directly associated with subsidiary that was de-recognised, included in the statements of operations and comprehensive loss |  | $ | (532,172 | )
SCHEDULE OF DISCONTINUED PROFIT OR LOSS | The results of the discontinued operation for the reporting years ended 31 December 2025, 2024 and 2023 are as follows: SCHEDULE OF DISCONTINUED PROFIT OR LOSS
|  | 2025 |  |  | 2024 |  |  | 2023 |
|  | For the years ended December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Revenue |  | $ | - |  |  | $ | 330,756 |  |  | $ | 525,210 |
Cost of revenue |  |  | - |  |  |  | (98,882 | ) |  |  | (284,237 | )
Gross profit |  |  | - |  |  |  | 231,874 |  |  |  | 240,973 |
Other income and gains |  |  | - |  |  |  | 6,686 |  |  |  | 6,237 |
Administrative expenses |  |  | - |  |  |  | (539,370 | ) |  |  | (269,521 | )
Depreciation and amortization |  |  | - |  |  |  | - |  |  |  | (4,761 | )
Impairment loss |  |  | - |  |  |  | (780,386 | ) |  |  | (1,019,778 | )
Finance costs |  |  | - |  |  |  | (13,328 | ) |  |  | (465 | )
Loss before income tax |  |  | - |  |  |  | (1,094,524 | ) |  |  | (1,047,315 | )
Income tax (expense) / income |  |  | - |  |  |  | - |  |  |  | - |
(Loss) / profit from discontinued operation |  | $ | - |  |  | $ | (1,094,524 | ) |  | $ | (1,047,315 | )
SCHEDULE OF DISCONTINUED CASH FLOWS | The cash flows attributable to the discontinued operation are as follows: SCHEDULE OF DISCONTINUED CASH FLOWS
|  | 2025 |  |  | 2024 |
|  | As of December 31, |
|  | 2025 |  |  | 2024 |
Operating activities |  | $ | (8,933 | ) |  | $ | (137,219 | )
Investing activities |  |  | - |  |  |  |  |
Financing activities |  |  | - |  |  |  | 143,736 |
Net cash outflows |  | $ | (8,933 | ) |  | $ | 6,517 |
SCHEDULE OF EARNINGS PER SHARE | Disclosure for (loss) / earnings per share SCHEDULE OF EARNINGS PER SHARE
|  | 2025 |  |  | 2024 |
|  | As of December 31, |
|  | 2025 |  |  | 2024 |
(Loss) / earnings per share from discontinued operation attributable to owners of the Company |  |  |  |  |  |  |  |
Basic and diluted |  | $ | 0.01 | * |  | $ | (0.05 | )*

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