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INCOME TAX EXPENSE | 12 Months Ended
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Dec. 31, 2025
Notes and other explanatory information [abstract] |
INCOME TAX EXPENSE | NOTE 32— INCOME TAX EXPENSE The Group is subject to income taxes in the countries of Indonesia, Singapore, New Zealand, United States, United Kingdom and South Africa. The provision for income taxes consists of the following provisions (benefits): SCHEDULE OF PROVISION FOR INCOME TAXES PROVISIONS (BENEFITS)
|  | 2025 |  |  | 2024 |  |  | 2023 |
|  | Years ended December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Current tax: |  |  |  |  |  |  |  |  |  |  |  |
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 |
Deferred income tax: |  |  |  |  |  |  |  |  |  |  |  |
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 | )
The reconciliation of income taxes at the statutory rate of Singapore to the effective tax rates for the years ended December 31, 2025, 2024 and 2023 is as follows: SCHEDULE OF RECONCILIATION OF INCOME TAXES AT THE STATUTORY RATE
|  | 2025 |  |  | 2024 |  |  | 2023 |
|  | Year ended December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
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 entire disclosure for income taxes. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IAS12_g79-88_TI -URIDate 2024-03-27 + Details
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