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v3.25.4

FINANCIAL RISK MANAGEMENT (Tables) | 12 Months Ended
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Dec. 31, 2025
Notes and other explanatory information [abstract] |
SCHEDULE OF CURRENCY EXPOSURES | The Group’s currency exposures to the USD and EUR at the reporting date were as follows: SCHEDULE OF CURRENCY EXPOSURES
|  | As of December 31,2025 |
|  | USD |  |  | SGD |  |  | IDR |  |  | GBP |  |  | ZAR |  |  | NZD |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables |  | $ | 456,069 |  |  | $ | 254 |  |  | $ | 319,973 |  |  | $ | 372,839 |  |  | $ | (26,148 | ) |  | $ | - |
Cash and cash equivalents |  | $ | 1,137,666 |  |  | $ | 58,826 |  |  | $ | 124,187 |  |  | $ | 183,572 |  |  | $ | 895,122 |  |  | $ | 23,614 |
Total financial assets |  | $ | 1,593,735 |  |  | $ | 59,081 |  |  | $ | 444,160 |  |  | $ | 556,411 |  |  | $ | 868,974 |  |  | $ | 23,614 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade payables |  | $ | 3,533,597 |  |  | $ | 2,357 |  |  | $ | 246,397 |  |  | $ | 256,912 |  |  | $ | 204,556 |  |  | $ | 10,092 |
Other payables |  | $ | 7,303,789 |  |  | $ | 236,258 |  |  | $ | 665,238 |  |  | $ | 342,807 |  |  | $ | 1,843,373 |  |  | $ | 182,239 |
Total financial liabilities |  | $ | 10,837,386 |  |  | $ | 238,615 |  |  | $ | 911,636 |  |  | $ | 599,719 |  |  | $ | 2,047,930 |  |  | $ | 192,331 |
Net financial assets / (liabilities) |  | $ | (9,243,651 | ) |  | $ | (179,534 | ) |  | $ | (467,476 | ) |  | $ | (43,308 | ) |  | $ | (1,178,955 | ) |  | $ | (168,717 | )
|  | As of December 31,2024 |
|  | USD |  |  | SGD |  |  | IDR |  |  | GBP |  |  | ZAR |  |  | NZD |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables |  | $ | 1,073,085 |  |  |  | - |  |  |  | - |  |  |  | 431,400 |  |  |  | 148,753 |  |  |  | - |
Cash and cash equivalents |  | $ | 1,474,664 |  |  | $ | 1,758 |  |  | $ | - |  |  | $ | 110,912 |  |  | $ | 8,929 |  |  | $ | 18,670 |
Total financial assets |  | $ | 2,547,749 |  |  | $ | 1,758 |  |  | $ | - |  |  | $ | 542,312 |  |  | $ | 157,682 |  |  | $ | 18,670 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade payables |  | $ | 3,027,751 |  |  | $ | - |  |  | $ | - |  |  | $ | 131,357 |  |  | $ | 116,053 |  |  | $ | 10,334 |
Other payables |  | $ | 5,013,737 |  |  | $ | - |  |  | $ | - |  |  | $ | 347,664 |  |  | $ | 577,580 |  |  | $ | 129,040 |
Total financial liabilities |  | $ | 8,041,488 |  |  | $ | - |  |  | $ | - |  |  | $ | 479,021 |  |  | $ | 693,633 |  |  | $ | 139,374 |
Net financial assets / (liabilities) |  | $ | (5,493,739 | ) |  | $ | - |  |  | $ | - |  |  | $ | 63,291 |  |  | $ | (535,951 | ) |  | $ | (120,704 | )
SCHEDULE OF FOREIGN CURRENCIES DENOMINATED BALANCES | Profit or loss (after tax) SCHEDULE OF FOREIGN CURRENCIES DENOMINATED BALANCES
|  | As of December 31,2025 |
Currency |  | Net Exposure (USD) |  |  | 10% Strengthen |  |  | 10% Weaken |  |  | Sensitivity % |
SGD |  |  | 1,758 |  |  | $ | 176 |  |  |  | (176 | ) |  |  | 10 | %
IDR |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 10 | %
GBP |  |  | 63,291 |  |  |  | 6,329 |  |  |  | (6,329 | ) |  |  | 10 | %
ZAR |  |  | (535,951 | ) |  |  | (53,595 | ) |  |  | 53,595 |  |  |  | 10 | %)
NZD |  |  | (120,704 | ) |  |  | (12,070 | ) |  |  | 12,070 |  |  |  | 10 | %
Total Impact |  |  | (591,606 | ) |  | $ | (59,161 | ) |  |  | 59,161 |  |  |  |  |
|  | As of December 31,2024 |
|  | Net Exposure (USD) |  |  | 10% Strengthen |  |  | 10% Weaken |  |  | Sensitivity % |
SGD |  |  | (179,534 | ) |  | $ | (17,953 | ) |  |  | 17,953 |  |  |  | 10 | %
IDR |  |  | (467,476 | ) |  |  | (46,748 | ) |  |  | 46,748 |  |  |  | 10 | %
GBP |  |  | (43,308 | ) |  |  | (4,331 | ) |  |  | 4,331 |  |  |  | 10 | %
ZAR |  |  | (1,178,955 | ) |  |  | (117,896 | ) |  |  | 117,896 |  |  |  | 10 | %)
NZD |  |  | (168,717 | ) |  |  | (16,872 | ) |  |  | 16,872 |  |  |  | 10 | %
Total Impact |  |  | (2,037,990 | ) |  | $ | (203,799 | ) |  |  | 203,799 |  |  |  |  |
SCHEDULE OF CONTRACTUAL MATURITY | SCHEDULE OF CONTRACTUAL MATURITY
|  | Carrying amount |  |  | Total contractual undiscounted cash flow |  |  | Less than 1 year |  |  | Over 1 year and less than 5 years |
Due to related parties |  | $ | 16,731,731 |  |  |  | 16,731,731 |  |  |  | 7,009,162 |  |  |  | 9,722,569 |
Trade payable |  |  | 4,253,912 |  |  |  | 4,253,912 |  |  |  | 4,253,912 |  |  |  | 4,253,912 |
Accrued expenses and other liabilities |  |  | 3,564,543 |  |  |  | 3,564,543 |  |  |  | 3,564,543 |  |  |  | 3,564,543 |
Loans payable |  |  | 7,967,276 |  |  |  | 8,577,774 |  |  |  | 8,577,774 |  |  |  | - |
Operating lease liability |  |  | 2,300,336 |  |  |  | 2,300,336 |  |  |  | 234,169 |  |  |  | 2,066,167 |
Short term debt |  |  | 25,000 |  |  |  | 25,000 |  |  |  | 25,000 |  |  |  | - |
Total |  | $ | 34,842,798 |  |  | $ | 35,453,296 |  |  | $ | 23,664,560 |  |  | $ | 19,607,191 |
2024
|  | Carrying amount |  |  | Total contractual undiscounted cash flow |  |  | Less than 1 year |  |  | Over 1 year and less than 5 years |
Due to related parties |  | $ | 4,002,880 |  |  |  | 4,002,880 |  |  |  | 4,001,091 |  |  |  | 1,789 |
Trade payable |  |  | 3,285,495 |  |  |  | 3,285,495 |  |  |  | 3,285,495 |  |  |  | 3,285,495 |
Accrued expenses and other liabilities |  |  | 2,066,930 |  |  |  | 2,066,930 |  |  |  | 2,066,930 |  |  |  | 2,066,930 |
Loans payable |  |  | 10,263,804 |  |  |  | 10,263,804 |  |  |  | 229,815 |  |  |  | 10,033,989 |
Short term debt |  |  | 40,000 |  |  |  | 40,000 |  |  |  | 40,000 |  |  |  | - |
Total |  | $ | 19,659,109 |  |  | $ | 19,659,109 |  |  | $ | 9,623,331 |  |  | $ | 15,388,203 |

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