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Loss of Control of Canmart Ltd (Tables) | 6 Months Ended
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Jun. 30, 2025
Loss of Control of Canmart Ltd [Abstract] |
Schedule of Financial Performance and Cash Flow Information | Set out below is the financial performance and cash flow information for the six months ended June 30, 2025 and 2024 related to the discontinued operation:
Six months ended June 30, |  | 2025 |  |  | 2024 |
Revenue |  | $ | - |  |  | $ | 173,858 |
Operating expenses |  |  | (31,794 | ) |  |  | (366,915 | )
Other income (expenses) |  |  | 5,781 |  |  |  | 248,880 |
|  |  | (26,013 | ) |  |  | 55,823 |
Gain on loss of control of subsidiary |  |  | 615,305 |  |  |  | - |
Gain on discontinued operations |  | $ | 589,292 |  |  | $ | 55,823 |
Exchange differences on translation of discontinued operations |  | $ | (794,635 | ) |  | $ | 204,812 |
Other comprehensive income from discontinued operations |  | $ | (794,635 | ) |  | $ | 204,812 |
Cash flows provided by (used in) operating activities |  | $ | (21,509 | ) |  | $ | 69,599 |
Cash flows provided by (used in) investing activities |  |  | 173 |  |  |  | (1,505 | )
Cash flows provided by (used in) financing activities |  |  | - |  |  |  | (50,472 | )
Effects of exchange rate changes on cash and cash equivalents |  |  | 706 |  |  |  | (300 | )
Net change in cash provided by (used in) by the subsidiary |  | $ | (20,630 | ) |  | $ | 17,322 |
Carrying amount of net liabilities immediately prior to loss of control of subsidiary |  | $ | (12,825 | ) |  |  |  |
Reclassification of foreign currency translation reserve |  |  | (602,480 | ) |  |  |  |
Gain on loss of control of subsidiary |  | $ | (615,305 | ) |  |  |  |
Schdule of Carrying Amounts of Assets and Liabilities | As at June 30, 2025, the carrying amounts of assets and liabilities of Canmart were as follows:
Cash |  | $ | 174 |
Accounts receivable (note 7) |  |  | 78,737 |
Prepayments |  |  | 62,461 |
Loan receivables (note 12) |  |  | 592,713 |
Property, plant and equipment (note 9) |  |  | 3,067 |
Intangible assets (note 11) |  |  | 17,009 |
Total assets |  | $ | 754,161 |
Trade and other payables |  | $ | 766,986 |
Total liabilities |  | $ | 766,986 |
Net liabilities |  | $ | (12,825 | )

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- Definition The disclosure of the analysis of the single amount of discontinued operations. [Refer: Discontinued operations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2025-01-01 -Paragraph 33 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2025-en-r&anchor=para_33_b&doctype=Standard -URIDate 2025-03-27 + Details
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- Definition The disclosure of detailed information about business combinations. [Refer: Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2025-01-01 -Section Disclosures application of paragraphs 59 and 61 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2025-en-r&doctype=Appendix&subtype=B&dita_xref=IFRS03_gB64-B67_TI -URIDate 2025-03-27 + Details
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