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v3.26.1

Summary of significant accounting policies (Tables) | 12 Months Ended
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Dec. 31, 2025
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, 2025 |  | December 31, 2024
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, sales of carbon fiber composite products and professional consultation services |  | Republic of China (“ROC”) |  | 100 |  | 100
GOAL BEYOND |  | TIME YIELD LIMITED (TIME YIELD) |  | Purchasing |  | Samoa |  | 100 |  | 100
The Company |  | PREMIUM QUEST INTERNATIONAL LIMITED (PREMIUM QUEST) |  | Holding company |  | British Virgin Islands |  | 100 |  | 100
The Company |  | STAR LEADER TRADING PRIVATE LIMITED (STAR LEADER SG) |  | Sales of bicycle, sporting goods, and other carbon composite products |  | Singapore |  | 100 |  | 100
GOAL BEYOND |  | Dongguan Changrong New Material Technology Co., Ltd |  | Sales of bicycle, sporting goods, and other carbon composite products |  | Dongguan, PRC |  | 100 |  | 100
PREMIUM QUEST |  | LITZMO B.V. |  | Sales of bicycle, sporting goods, and other carbon composite products |  | Netherlands |  | 100 |  | 100
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 detailed information about property, plant and equipment. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2024-01-01 -Paragraph 73 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2024-en-r&anchor=para_73&doctype=Standard -URIDate 2024-03-27 + Details
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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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