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BUSINESS COMBINATIONS (Tables)
 12 Months Ended
Dec. 31, 2025
IfrsStatementLineItems [Line Items]  
SCHEDULE OF NON CONTROLLING INTERESTS

The subsidiary that has non-controlling interests (NCI) that are considered material to the Group and additional disclosures on them are presented below.

 

   2025 
Name of the subsidiary:     
ProEd Global School  $1,921,569 
      
Profit for the year allocated to NCI of the subsidiary   (670,895)
Accumulated NCI of the subsidiary at the financial year end  $1,250,674 
SCHEDULE OF FINANCIAL INFORMATION

The summarised financial information of the subsidiary (not adjusted for the percentage ownership held by the group and amounts before inter-company eliminations) is as follows:

 

      
Current assets  $2,310,273 
Non-current assets   5,578,600 
Current liabilities   (4,230,378)
Loss for the financial year   (229,039)
Operating cash flows, increase   225,891 
Investing cash flows, increase   

-

 
Financing cash flows, decrease   

-

 
Net increase in cash  $(3,148)
Entrepreneurs resorts limited [member]  
IfrsStatementLineItems [Line Items]  
SCHEDULE OF THE ALLOCATION OF PURCHASE CONSIDERATION TO THE FAIR VALUE OF IDENTIFIABLE ASSETS ACQUIRED AND LIABILITIES

SCHEDULE OF THE ALLOCATION OF PURCHASE CONSIDERATION TO THE FAIR VALUE OF IDENTIFIABLE ASSETS ACQUIRED AND LIABILITIES 

  

Fair value on acquisition

 
Purchase price     
Fair value of share considerations  $

44,250,000

 
Total purchase price   44,250,000 
      
Acquired cash   961,424 
Trade and other receivable   252,706 
Inventory   156,328 
Prepaid expenses and other current assets   945,476 
Property, plant and equipment, net   6,753,000 
Intangible assets   2,300,000 
Trade payable, accrued expenses and other liabilities   (670,670)
Other non-current liabilities   (104,806)
Long term borrowings and lease liabilities   (2,876,966)
Deferred tax liability   (1,020,211)
Net Identifiable Assets   6,696,281 
      
Goodwill  $37,553,719 
SCHEDULE OF ACQUISITION METHOD OF ACCOUNTING

The Acquisition was accounted for using by the acquisition method of accounting.

 

SCHEDULE OF ACQUISITION METHOD OF ACCOUNTING

   USD 
Consideration transferred     
Cash paid  $- 
      
Effect on cash flows on the Group     
      
Cash paid   - 
Less: Cash and cash equivalents in subsidiary acquired   (961,424)
Cash inflow on acquisition  $961,424 
Pro education [member]  
IfrsStatementLineItems [Line Items]  
SCHEDULE OF THE ALLOCATION OF PURCHASE CONSIDERATION TO THE FAIR VALUE OF IDENTIFIABLE ASSETS ACQUIRED AND LIABILITIES

SCHEDULE OF THE ALLOCATION OF PURCHASE CONSIDERATION TO THE FAIR VALUE OF IDENTIFIABLE ASSETS ACQUIRED AND LIABILITIES 

  

Fair value on acquisition

 
Purchase price     
Cash paid  $1,000,000 
Cash to be paid by first quarter of 2026  1,000,000 
Total purchase price   2,000,000 
      
Acquired cash   96,661 
Trade and other receivable   2,069,362 
Prepaid expenses and other current assets   382,235 
Property, plant and equipment, net   3,922,908 
Construction in progress   186,017 
Operating right of use asset   1,551,151 
Intangible assets   1,400,000 
Trade payable, accrued expenses and other liabilities   (3,836,882)
Long term borrowings and lease liabilities   (6,279,361)
Deferred tax liability   (308,000)
Net Identifiable Assets   (815,909)
      
Add: Non-Controlling interest   1,921,569 
      
Goodwill  $4,737,478 
SCHEDULE OF ACQUISITION METHOD OF ACCOUNTING

The Acquisition was accounted for using by the acquisition method of accounting.

 

SCHEDULE OF ACQUISITION METHOD OF ACCOUNTING

   USD 
Consideration transferred     
Cash paid  $1,000,000 
      
Effect on cash flows on the Group     
      
Cash paid   (1,000,000)
Less: Cash and cash equivalents in subsidiary acquired   96,661 
Cash outflow on acquisition  $903,339