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v3.26.1

RIGHT-OF-USE ASSETS (Tables) | 12 Months Ended
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Dec. 31, 2025
Right-of-use Assets |
Schedule of right-of-use assets |
Schedule of right-of-use assets |  | December 31, 2025 |  |  | December 31, 2024 |
|  | $ |  |  | $ |
At cost: |  |  |  |  |  |  |  |
Equipment |  |  | 43,453 |  |  |  | 43,453 |
Less: Accumulated depreciation |  |  | (8,511 | ) |  |  | – |
Right-of-use assets, net |  |  | 34,942 |  |  |  | 43,453 |
Schedule of lease-related assets and liabilities |
Schedule of lease-related assets and liabilities |  | December 31, 2025 |  |  | December 31, 2024 |
|  | $ |  |  | $ |
Assets |  |  |  |  |  |  |  |
Finance lease, right-of-use asset, net |  |  | 34,942 |  |  |  | 43,453 |
Right-of-use assets, net |  |  | 34,942 |  |  |  | 43,453 |
Liabilities |  |  |  |  |  |  |  |
Current |  |  |  |  |  |  |  |
Finance lease liability |  |  | 7,398 |  |  |  | 6,652 |
Non-current |  |  |  |  |  |  |  |
Finance lease liability |  |  | 18,243 |  |  |  | 24,383 |
Total Finance lease liabilities |  |  | 25,641 |  |  |  | 31,035 |

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- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478964/842-20-50-4 + Details
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