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v3.25.1

Schedule of Subsidiaries (Details) | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023
IfrsStatementLineItems [Line Items] |  |
Percentage of ownership | 80.50% |
Goal Beyond Limited [member] |  |
IfrsStatementLineItems [Line Items] |  |
Name of investee | GOAL BEYOND LIMITED (GOAL BEYOND) |
Main business | Holding company |
Location | Samoa |
Percentage of ownership | 100.00% | 100.00%
Star Leader Trading Limited [member] |  |
IfrsStatementLineItems [Line Items] |  |
Name of investee | STAR LEADER TRADING LIMITED (STAR LEADER) |
Main business | Sales of bicycle, racket, and other carbon fiber composite products |
Location | Hong Kong |
Percentage of ownership | 100.00% | 100.00%
Bohong Technology Jiangsu Co Ltd [member] |  |
IfrsStatementLineItems [Line Items] |  |
Name of investee | Bohong Technology Jiangsu Co., Ltd. (Bohong) |
Main business | Manufacturing bicycle, racket and other carbon fiber composite products |
Location | Jiangsu, People’s Republic of China (“PRC”) |
Percentage of ownership | 100.00% | 100.00%
Yma Corporation [member] |  |
IfrsStatementLineItems [Line Items] |  |
Name of investee | YMA CORPORATION (YMA) |
Main business | Product development, design, manufacturing and sales of carbon fiber composite products |
Location | Republic of China (“ROC”) |
Percentage of ownership | 100.00% | 100.00%
Time Yield Limited [member] |  |
IfrsStatementLineItems [Line Items] |  |
Name of investee | TIME YIELD LIMITED (TIME YIELD) |
Main business | Purchasing |
Location | Samoa |
Percentage of ownership | 100.00% | 100.00%
Dongguan Forwell [member] |  |
IfrsStatementLineItems [Line Items] |  |
Name of investee | Forwell Sports Equipment Co., Ltd. (Forwell) |
Main business | Manufacturing bicycle, racket and other carbon fiber composite products |
Location | Dongguan, PRC |
Dongguan YMA [member] |  |
IfrsStatementLineItems [Line Items] |  |
Name of investee | YMA Composite Materials (DG) Co., Ltd. (YMA DG) |
Main business | Manufacturing bicycle, racket and other carbon fiber composite products |
Location | Dongguan, PRC |
Premium Quest International Limited [member] |  |
IfrsStatementLineItems [Line Items] |  |
Name of investee | PREMIUM QUEST INTERNATIONAL LIMITED (PREMIUM QUEST) |
Main business | Holding company |
Location | British Virgin Islands |
Percentage of ownership | 100.00% |
Star Leader Trading Private Limited [member] |  |
IfrsStatementLineItems [Line Items] |  |
Name of investee | STAR LEADER TRADING PRIVATE LIMITED (STAR LEADER SG) |
Main business | Sales of bicycle, racket, and other carbon fiber composite products |
Location | Singapore |
Percentage of ownership | 100.00% |
Dongguan Changrong New Material Technology Co Ltd [member] |  |
IfrsStatementLineItems [Line Items] |  |
Name of investee | Dongguan Changrong New Material Technology Co., Ltd |
Main business | Sales of bicycle, racket, and other carbon fiber composite products |
Location | Dongguan, PRC |
Percentage of ownership | 100.00% |
Litzmo BV [member] |  |
IfrsStatementLineItems [Line Items] |  |
Name of investee | LITZMO B.V. |
Main business | Sales of bicycle, racket, and other carbon fiber composite products |
Location | Netherlands |
Percentage of ownership | 100.00% |

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