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DISCONTINUED OPERATIONS (Tables)
 12 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]  
SCHEDULE OF DISCONTINUED ASSETS AND LIABILITIES

The major classes of assets and liabilities of E-Squared Education Enterprises (Pty) Ltd and its subsidiaries as at 31 December 2024, being the last reporting date prior to the commencement of the liquidation process in January 2025,that was de-recognised from the consolidated financial statements for the financial year ended 31 December 2025 are as follows:

   US$ 
Assets    
Property, plant and equipment  $219,370 
Goodwill   90,266 
Intangible assets   85,833 
Trade and other receivables   148,754 
Due from related parties   9,089 
Prepaid expenses and other current assets   13,842 
Cash and cash equivalents   8,933 
Assets of discontinued operation  $576,087 
      
Liabilities     
Trade and other payables  $451,777 
Due to related parties   457,682 
Deferred tax liabilities   198,800 
Liabilities of discontinued operation  $1,108,259 
      
Net liabilities directly associated with subsidiary that was de-recognised, included in the statements of operations and comprehensive loss  $(532,172)
SCHEDULE OF DISCONTINUED PROFIT OR LOSS

The results of the discontinued operation for the reporting years ended 31 December 2025, 2024 and 2023 are as follows:

 

   2025   2024   2023 
   For the years ended December 31, 
   2025   2024   2023 
             
Revenue  $-   $330,756   $525,210 
Cost of revenue   -    (98,882)   (284,237)
Gross profit   -    231,874    240,973 
Other income and gains   -    6,686    6,237 
Administrative expenses   -    (539,370)   (269,521)
Depreciation and amortization   -    -    (4,761)
Impairment loss   -    (780,386)   (1,019,778)
Finance costs   -    (13,328)   (465)
Loss before income tax   -    (1,094,524)   (1,047,315)
Income tax (expense) / income   -    -    - 
(Loss) / profit from discontinued operation  $-   $(1,094,524)  $(1,047,315)
SCHEDULE OF DISCONTINUED CASH FLOWS

The cash flows attributable to the discontinued operation are as follows:

 

   2025   2024 
   As of December 31, 
   2025   2024 
Operating activities  $(8,933)  $(137,219)
Investing activities   -      
Financing activities   -    143,736 
Net cash outflows  $(8,933)  $6,517 
SCHEDULE OF EARNINGS PER SHARE

Disclosure for (loss) / earnings per share

 

   2025   2024 
   As of December 31, 
   2025   2024 
(Loss) / earnings per share from discontinued operation attributable to owners of the Company          
Basic and diluted  $0.01*  $(0.05)*