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SCHEDULE OF RECONCILIATION OF INCOME TAXES AT THE STATUTORY RATE (Details) - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2025 | Dec. 31, 2024 | Dec. 31, 2023
Notes and other explanatory information [abstract] |  |  |
Current tax on profits for the year | $ 18,990 | $ 28,783 | $ 32,115
Under provision in prior year | 37 | 800 |
Total Current tax | 19,027 | 29,583 | 32,115
Increase in deferred tax assets | 235,111 | 2,329,636 |
Increase (Decrease) in deferred tax liabilities | 398,591 | (4,611,291) | (1,110,801)
Deferred income tax | 633,702 | (2,281,655) | (1,110,801)
Benefit/(Expense) from income taxes | 652,729 | (2,252,072) | (1,078,686)
Loss from continuing operations before provision for income taxes | (54,804,596) | (27,191,894) | (6,208,871)
Tax at the Singapore rate of 17% | (9,316,781) | (4,622,622) | (1,055,508)
Reconciling items: |  |  |
Permanent differences | 7,391,963 | 297,800 | (2,380,272)
Current period net operating losses not recognised as a deferred tax asset | 4,255,321 | 6,187,916 | 1,600,731
Rate differential – non-Singapore entities | (186,097) | (661,038) | (183,113)
Other deferred tax activity |  | (169,511) | 939,476
Utilisation of deferred tax assets | (185,021) |  |
Others | (1,306,656) | (3,284,617) |
Benefit/(Expense) from income taxes | $ 652,729 | $ (2,252,072) | $ (1,078,686)

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- Definition The amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2024-03-27 + Details
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