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SEGMENT REPORTING (Tables)
 12 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]  
SCHEDULE OF DETAILED SEGMENT INFORMATION

The detailed segment information of the Company is as follows:

 

                               
   2025 
   Central   Academy   School   Resorts   Discontinued operations   Total 
Revenues  $

—

   $4,730,182   $1,459,332   $2,197,708   $—   $8,387,222 
Depreciation and amortization(1)  $5,937   $2,093,137   $87,035   $146,077   $—   $2,332,186 
Loss from operations  $(21,100,361)  $(5,592,854)  $(600,531)  $1,167,270   $—   $(26,126,476)
Net Profit/(Loss)  $(35,056,654)  $(20,240,059)  $(1,840,634)  $1,147,850   $—   $(55,989,497)
Interest Expense, net  $3,374,608   $48,731   $(51,285)  $19,423   $—   $3,391,477 
Capital Expenditures  $—   $—   $—   $—   $—   $— 

Property, plant and equipment

  $11,892   $30,035   $4,077,658   $8,827,123   $—   $12,946,708 
Operating right of use assets  $—   $133,640   $1,298,711   $883,375   $—   $2,315,726 
Total Assets  $76,358,374   $10,004,038   $14,908,235   $35,665,394   $—   $136,936,041 
Total Liabilities  $14,204,290   $11,232,770   $10,957,615   $3,923,729   $—   $40,318,404 

 

 

   Central   Academy   School   Resorts   Discontinued operations   Total 
   2024 
   Central   Academy   School   Resorts   Discontinued operations   Total 
Revenues  $—   $5,381,488   $2,200,474   $—   $330,756   $7,912,718 
Depreciation and amortization(1)  $5,812   $2,042,750   $9,965   $—   $—   $2,058,527 
Loss from operations  $(14,747,828)  $(5,525,688)  $(1,100,445)  $

—

  $(1,888,238)  $(23,262,199)
Net Profit/(Loss)  $(13,057,563)  $(8,529,197)  $(2,258,538)  $—  $(1,094,524)  $(24,939,822)
Interest Expense, net  $1,069,472   $41,513   $22,127   $—   $—   $1,133,112 
Capital Expenditures  $—   $—   $—   $—   $—   $— 

Property, plant and equipment

  $13,472   $29,212   $39,477   $—   $219,370   $301,531 
Operating right of use assets  $—   $—   $—   $—   $—   $— 
Total Assets  $69,941,956   $25,778,354   $4,758,957   $—   $576,084   $101,055,351 
Total Liabilities  $8,029,948   $9,683,103   $3,042,925   $—   $888,945   $21,644,921 

 

   Central   Academy   School   Resorts   Discontinued operations   Total 
   2023 
   Central   Academy   School   Resorts   Discontinued operations   Total 
Revenues  $-   $8,373,848   $9,712,312   $4,451,384   $525,210   $23,062,754 
Depreciation and amortization  $10,611   $2,179,231   $744,290   $336,918   $(4,761)  $3,266,289 
Loss from operations  $(10,471,950)  $(6,185,860)  $(4,215,096)  $205,893   $(2,067,558)  $(22,734,571)
Net Profit/(Loss)  $(12,252,348)  $11,081,038   $(3,727,459)  $234,862   $

(1,047,315

)  $(5,711,221)
Interest Expense, net  $2,870,200   $63,890   $720,593   $39,365   $-   $3,694,048 
Capital Expenditures  $—   $—   $—   $—   $—   $— 

Property, plant and equipment

  $10,076   $30,509   $189,543   $—   $226,623   $456,751 
Operating right of use assets  $—   $—   $—   $—   $—   $— 
Total Assets  $4,055,247   $32,185,573   $5,669,528   $—   $1,303,425   $43,213,773 
Total Liabilities  $5,232,994   $11,735,374   $4,144,069   $—   $2,386,343   $23,498,780 

 

(1) Consists of US$591,462 (2024: US$589,415) of depreciation and amortization which is included in cost of revenue and US$1,740,724 (2024: US$1,469,112) which is included in operating expenses in the accompanying statements of operations.
SCHEDULE OF REVENUE AND NON-CURRENT ASSETS BY GEOGRAPHIC LOCATION

A summary of non-current assets (other than financial instruments) by geographic location appears below:

 

   Central   Academy   School   Resorts   Discontinued Operations   Total 
   2025 
   Central   Academy   School   Resorts   Discontinued Operations   Total 
Europe / Middle East / Africa  $-    8,395,429   $-   $7,992,808    -   $16,388,237 
Asia / Pacific   42,508,949    20,631    12,548,835    41,573,761    -    96,652,176 
North America / South America   -    -    30,332    -    -    30,332 
Non-current assets  $42,508,949   $8,416,060   $12,579,167   $49,566,569   $-   $113,070,745 

 

   Central   Academy   School   Resorts   Discontinued Operations   Total 
   2024 
   Central   Academy   School   Resorts   Discontinued Operations   Total 
Europe / Middle East / Africa  $-    13,476,079   $-   $    -    395,469   $13,871,548 
Asia / Pacific   37,321,617    313,803    2,342,176    -    -    39,977,596 
North America / South America   -    4,750,819    36,561    -    -    4,787,380 
Non-current assets  $37,321,617   $18,540,701   $2,378,737   $-   $395,469   $58,636,524 

 

A summary of revenue by geographic location appears below:

 

   Central   Academy   School   Resorts   Discontinued Operations   Total 
   For the Years Ended December 31, 2025 
   Central   Academy   School   Resorts   Discontinued Operations   Total 
Europe / Middle East / Africa  $    -   $3,540,448   $-   $1,753,925   $-   $5,294,373 
Asia / Pacific   -   $904,803   $1,459,332   $443,783    -   $2,807,918 
North America / South America   -    284,931    -    -   $-   $284,931 
Revenue  $-   $4,730,182   $1,459,332   $2,197,708   $-   $8,387,222 

 

   Central   Academy   School   Resorts   Discontinued Operations   Total 
   For the Years Ended December 31, 2024 
   Central   Academy   School   Resorts   Discontinued Operations   Total 
Europe / Middle East / Africa  $   -   $3,247,425   $-   $-   $-   $3,247,425 
Asia / Pacific   -    1,295,759   $919,927    -    -    2,215,686 
North America / South America   -    838,304    1,280,547    -    -    2,118,851 
Revenue  $-   $5,381,488   $2,200,474   $-   $-   $7,581,962 

 

    Central     Academy     School     Resorts     Discontinued Operations     Total  
    For the Years Ended December 31, 2023   
    Central     Academy     School     Resorts     Discontinued Operations     Total  
Europe / Middle East / Africa   $    -     $ 3,609,681      $ -       $

4,289,448

     $    -     $ 7,899,129  
Asia / Pacific     -       2,301,742     

1,072,526

       161,936       -       3,536,204  
North America / South America     -       2,462,425       8,639,786       -          -       11,102,211  
Revenue   $ -     $ 8,373,848     $

9,712,312

     $ 4,451,384     $ -     $ 22,537,544