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SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023
Intangible assets [member] |  |
IfrsStatementLineItems [Line Items] |  |
Beginning Balance |  | $ (3,303,471)
Increase (decrease) through business combinations, deferred tax liability (asset) |  |
Deferred tax expense (income) recognised in profit or loss |  | 3,303,471
Deferred tax liability (asset) |  |
Beginning Balance |  | 3,303,471
Deferred tax liability (asset) |  |
Propert plant and equipment non current assets [member] |  |
IfrsStatementLineItems [Line Items] |  |
Beginning Balance | (112) | 595,911
Increase (decrease) through business combinations, deferred tax liability (asset) | (1,292,894) | (795,115)
Deferred tax expense (income) recognised in profit or loss | 134,776 | 199,092
Deferred tax liability (asset) | (1,158,230) | (112)
Beginning Balance | 112 | (595,911)
Deferred tax liability (asset) | 1,158,230 | 112
Other non current asset [member] |  |
IfrsStatementLineItems [Line Items] |  |
Beginning Balance |  | 6,933
Increase (decrease) through business combinations, deferred tax liability (asset) |  |
Deferred tax expense (income) recognised in profit or loss | (7,248) | (6,933)
Deferred tax liability (asset) | (7,248) |
Beginning Balance |  | (6,933)
Deferred tax liability (asset) | 7,248 |
Non current asset [member] |  |
IfrsStatementLineItems [Line Items] |  |
Beginning Balance | (112) | (2,700,627)
Increase (decrease) through business combinations, deferred tax liability (asset) | (1,292,894) | (795,115)
Deferred tax expense (income) recognised in profit or loss | 127,528 | 3,495,630
Deferred tax liability (asset) | (1,165,478) | (112)
Beginning Balance | 112 | 2,700,627
Deferred tax liability (asset) | 1,165,478 | 112
Receivables [member] |  |
IfrsStatementLineItems [Line Items] |  |
Beginning Balance |  |
Increase (decrease) through business combinations, deferred tax liability (asset) |  |
Deferred tax expense (income) recognised in profit or loss |  |
Deferred tax liability (asset) |  |
Beginning Balance |  |
Deferred tax liability (asset) |  |
Prepaid expenses current assets [member] |  |
IfrsStatementLineItems [Line Items] |  |
Beginning Balance | 1,444 | 333,551
Increase (decrease) through business combinations, deferred tax liability (asset) | 220,787 |
Deferred tax expense (income) recognised in profit or loss | (223,587) | (332,107)
Deferred tax liability (asset) | (1,356) | 1,444
Beginning Balance | (1,444) | (333,551)
Deferred tax liability (asset) | 1,356 | (1,444)
Other current asset [member] |  |
IfrsStatementLineItems [Line Items] |  |
Beginning Balance |  | 986,367
Increase (decrease) through business combinations, deferred tax liability (asset) |  |
Deferred tax expense (income) recognised in profit or loss |  | (986,367)
Deferred tax liability (asset) |  |
Beginning Balance |  | (986,367)
Deferred tax liability (asset) |  |
Current asset [member] |  |
IfrsStatementLineItems [Line Items] |  |
Beginning Balance | 1,444 | 1,319,918
Increase (decrease) through business combinations, deferred tax liability (asset) | 220,787 |
Deferred tax expense (income) recognised in profit or loss | (223,587) | (1,318,474)
Deferred tax liability (asset) | (1,356) | 1,444
Beginning Balance | (1,444) | (1,319,918)
Deferred tax liability (asset) | 1,356 | (1,444)
Income in advance current liabilities [member] |  |
IfrsStatementLineItems [Line Items] |  |
Beginning Balance |  | 408,206
Increase (decrease) through business combinations, deferred tax liability (asset) | 109,489 | 33,663
Deferred tax expense (income) recognised in profit or loss | (109,775) | (441,869)
Deferred tax liability (asset) | (286) |
Beginning Balance |  | (408,206)
Deferred tax liability (asset) | 286 |
Tax losses current liabilities [member] |  |
IfrsStatementLineItems [Line Items] |  |
Beginning Balance |  | (1,307,820)
Increase (decrease) through business combinations, deferred tax liability (asset) | 679,935 | 761,452
Deferred tax expense (income) recognised in profit or loss | (422,943) | 546,368
Deferred tax liability (asset) | 256,992 |
Beginning Balance |  | 1,307,820
Deferred tax liability (asset) | (256,992) |
Net deferred tax and liabilities [member] |  |
IfrsStatementLineItems [Line Items] |  |
Beginning Balance | (1,332) | (2,280,323)
Increase (decrease) through business combinations, deferred tax liability (asset) | (275,130) |
Deferred tax expense (income) recognised in profit or loss | (633,702) | 2,281,655
Deferred tax liability (asset) | (907,500) | (1,332)
Beginning Balance | 1,332 | 2,280,323
Deferred tax liability (asset) | 907,500 | 1,332
Depreciation [member] |  |
IfrsStatementLineItems [Line Items] |  |
Beginning Balance |  |
Increase (decrease) through business combinations, deferred tax liability (asset) |  |
Deferred tax expense (income) recognised in profit or loss |  |
Deferred tax liability (asset) |  |
Beginning Balance |  |
Deferred tax liability (asset) |  |

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