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v3.26.1

Schedule of deferred tax assets or liabilities as a result of temporary differences and tax losses (Details) - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2025 | Dec. 31, 2024
IfrsStatementLineItems [Line Items] |  |
Deferred tax assets | $ 433,800 | $ 439,361
Deferred tax liabilities, Unrealised exchange gain | 13,969 | (204)
Deferred tax liabilities, Effect of foreign exchange rate changes | (22,669) | (5,357)
Deferred tax assets | 425,100 | 433,800
Deferred tax liabilities | (10,982) |
Deferred tax liabilities | (4,187) | (10,982)
Allowance For Bad Debts [Member] |  |
IfrsStatementLineItems [Line Items] |  |
Deferred tax assets |  | 3,085
Deferred tax liabilities, Unrealised exchange gain | (36) | (2,939)
Deferred tax liabilities, Effect of foreign exchange rate changes | 72 | (146)
Deferred tax assets | 36 |
Loss on Inventories [member] |  |
IfrsStatementLineItems [Line Items] |  |
Deferred tax assets | 2,637 | 467
Deferred tax liabilities, Unrealised exchange gain | (594) | 2,202
Deferred tax liabilities, Effect of foreign exchange rate changes | 114 | (32)
Deferred tax assets | 2,157 | 2,637
Unused Vacation Bonus [member] |  |
IfrsStatementLineItems [Line Items] |  |
Deferred tax assets | 4,791 | 3,741
Deferred tax liabilities, Unrealised exchange gain | 1,669 | 1,244
Deferred tax liabilities, Effect of foreign exchange rate changes | 218 | (194)
Deferred tax assets | 6,678 | 4,791
Unused tax losses [member] |  |
IfrsStatementLineItems [Line Items] |  |
Deferred tax assets | 426,372 | 432,068
Deferred tax liabilities, Unrealised exchange gain | 12,930 | (711)
Deferred tax liabilities, Effect of foreign exchange rate changes | (23,073) | (4,985)
Deferred tax assets | 416,229 | 426,372
Unrealize Exchange Gain [member] |  |
IfrsStatementLineItems [Line Items] |  |
Deferred tax liabilities, Unrealised exchange gain | 7,293 | 8,419
Deferred tax liabilities, Effect of foreign exchange rate changes | (498) | 1,004
Deferred tax liabilities | (10,982) | (20,405)
Deferred tax liabilities | $ (4,187) | $ (10,982)

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- Definition The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph o -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_o&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 56 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_56&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amounts of income taxes payable in future periods in respect of taxable temporary differences. [Refer: Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph o -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_o&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 56 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_56&doctype=Standard -URIDate 2024-03-27 + Details
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