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v3.25.1

Summary of significant accounting policies (Tables) | 12 Months Ended
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Dec. 31, 2024
Notes and other explanatory information [abstract] |
Schedule of Subsidiaries | Schedule of Subsidiaries
|  |  |  |  |  |  |  | Percentage of |
|  |  |  |  |  |  |  | Ownership (%) |
Name of investor |  | Name of investee |  | Main business |  | Location |  | December 31, 2024 |  |  | December 31, 2023 |
The Company |  | GOAL BEYOND LIMITED (GOAL BEYOND) |  | Holding company |  | Samoa |  |  | 100 |  |  |  | 100 |
The Company |  | STAR LEADER TRADING LIMITED (STAR LEADER) |  | Sales of bicycle, racket, and other carbon fiber composite products |  | Hong Kong |  |  | 100 |  |  |  | 100 |
The Company |  | Bohong Technology Jiangsu Co., Ltd. (Bohong) |  | Manufacturing bicycle, racket and other carbon fiber composite products |  | Jiangsu, People’s Republic of China (“PRC”) |  |  | 100 |  |  |  | 100 |
GOAL BEYOND |  | YMA CORPORATION (YMA) |  | Product development, design, manufacturing and sales of carbon fiber composite products |  | Republic of China (“ROC”) |  |  | 100 |  |  |  | 100 |
GOAL BEYOND |  | TIME YIELD LIMITED (TIME YIELD) |  | Purchasing |  | Samoa |  |  | 100 |  |  |  | 100 |
GOAL BEYOND |  | Forwell Sports Equipment Co., Ltd. (Forwell) |  | Manufacturing bicycle, racket and other carbon fiber composite products |  | Dongguan, PRC |  |  | i |  |  |  | i |
GOAL BEYOND |  | YMA Composite Materials (DG) Co., Ltd. (YMA DG) |  | Manufacturing bicycle, racket and other carbon fiber composite products |  | Dongguan, PRC |  |  | i |  |  |  | i |
The Company |  | PREMIUM QUEST INTERNATIONAL LIMITED (PREMIUM QUEST) |  | Holding company |  | British Virgin Islands |  |  | 100 |  |  |  | ii |
The Company |  | STAR LEADER TRADING PRIVATE LIMITED (STAR LEADER SG) |  | Sales of bicycle, racket, and other carbon fiber composite products |  | Singapore |  |  | 100 |  |  |  | ii |
GOAL BEYOND |  | Dongguan Changrong New Material Technology Co., Ltd |  | Sales of bicycle, racket, and other carbon fiber composite products |  | Dongguan, PRC |  |  | 100 |  |  |  | ii |
PREMIUM QUEST |  | LITZMO B.V. |  | Sales of bicycle, racket, and other carbon fiber composite products |  | Netherlands |  |  | 100 |  |  |  | ii |
| i) | YMA DG and Forwell were both wholly-owned subsidiaries of the Group as of March 31, 2023. On April 1, 2023, the Group entered into an agreement with the Buyers, selling 80.5% of its equity interests in both YMA DG and Forwell to their respective management teams in a management buyout transaction. As a result, YMA DG and Forwell were excluded from the consolidated financial statements.
| ii) | Each of the newly incorporated companies has not yet received its registered capital as of December 31, 2023. Therefore, they have not allocated any funds, commenced operations, or entered into any contracts with any parties.
Schedule of Estimated Useful Lives of Property Plant and Equipment | Schedule of Estimated Useful Lives of Property Plant and Equipment
property, plant and equipment |  | estimated useful lives
Leasehold improvement |  | 2 ~ 5 years
Machinery and equipment |  | 3 ~ 10 years
Molding equipment |  | 2 ~ 5 years
Others |  | 2 ~ 10 years

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- Definition The disclosure of subsidiaries. [Refer: Total for all subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2024-01-01 -Paragraph 17 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2024-en-r&anchor=para_17_b&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2024-01-01 -Paragraph 16 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=27&code=ifrs-tx-2024-en-r&anchor=para_16_b&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B4 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B4_a&doctype=Appendix&subtype=B -URIDate 2024-03-27 + Details
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