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v3.26.1

TAXES ON INCOME (Tables) | 12 Months Ended
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Dec. 31, 2025
Notes and other explanatory information [abstract] |
SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE | SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE
|  | December 31, 2025 |  |  | December 31, 2024 |  |  | December 31, 2023 |
Reconciliation of income tax at the statutory rate |  |  |  |  |  |  |  |  |  |  |  |
Loss before income tax |  |  | (174,590 | ) |  |  | (35,401 | ) |  |  | (20,989 | )
Theoretical tax rate of 12.5% |  |  | (21,824 | ) |  |  | (4,425 | ) |  |  | (2,624 | )
Tax effect amounts which are not deductible/(taxable) in calculating taxable income:
Non-deductible expenditure and others |  |  | 27,338 |  |  |  | 2,984 |  |  |  | 3,254 |
Unrecognized temporary differences and tax losses for which deferred tax weren’t recognized |  |  | (5,514 | ) |  |  | 1,441 |  |  |  | (630 | )
Income tax / (benefit) |  |  | - |  |  |  | - |  |  |  | - |

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