Impairment of Non-Financial Assets (Tables)

12 Months Ended

Dec. 31, 2025

Impairment of Non-Financial Assets [Abstract]

Schedule of Impairment for Goodwill

Goodwill is monitored by management at the level of entities. Summary of the goodwill allocation is presented below:

2024		AD2				SC+ST				MG				Dragon				Total
Goodwill			1,387,596				5,084,294				25,544,313				1,943,850				33,960,053

2025		AD2				SC+ST				MG				Dragon				Total
Goodwill			1,447,638				5,304,296				-				1,943,850				8,695,784

Schedule of Significant Goodwill Allocated

The following table sets out the key assumptions for those CGUs that have significant goodwill allocated to them:

2024		AD2				SC + ST				POLYDICE				MG				Dragon Marketing
Sales (annual growth rate)			3.5	%			1~11	%			(62%)~10	%			11.1%~14.9	%			10%~13	%
Budgeted gross margin			43.4	%			23	%			85	%			30.2%~36.8	%			100	%
Operating expense			41%~42	%			5%~6	%			95%~125	%			23.1%~26.5	%			54	%
Annual capital expenditure		$	18,298			$	9,149			$	13,724			$	217,642~$684,932			$	4,575
Long-term growth rate			1.5	%			1.5	%			1.5	%			1.3	%			2.0	%
Pre-tax discount rate			13.6	%			15.6	%			13.4	%			10.4	%			13.5	%

2025		AD2				SC + ST				MG				Dragon Marketing
Sales (annual growth rate)			4.3	%			1	%			6.2%~6.3	%			10	%
Budgeted gross margin			44.3	%			23	%			27.5%~31.7	%			100	%
Operating expense			32%~35	%			10%~11	%			25.2%~27.5	%			39%~52	%
Annual capital expenditure		$	19,090			$	9,545			$	230,003~$236,392			$	4,773
Long-term growth rate			1.5	%			1.5	%			1.4	%			1.5	%
Pre-tax discount rate			10.6	%			13.0	%			11.3	%			11.8	%

Schedule of Key Assumptions

Management has determined the values assigned to each of the above key assumptions as follows:

Assumption		Approach used to determine values
Sales		Average annual growth rate over the five to ten year forecast period; based on past performance, management’s expectations of market development, current industry trends and including long-term inflation forecasts for each territory.
Budgeted gross margin		Based on past performance and management’s expectations for the future.
Operating expense		Management forecasts these costs based on the current structure of the business, adjusting for inflationary increases but not reflecting any future restructurings or cost saving measures.
Annual capital expenditure		Expected cash costs in the CGUs. This is based on the historical experience of management, and the planned refurbishment expenditure. No incremental revenue or cost savings are assumed in the value in use model as a result of this expenditure. For MG, annual capital expenditure is based on a certain percentage derived from historical data in proportion to the projected sales.
Long-term growth rate		This is the weighted average growth rate used to extrapolate cash flows beyond the budget period. The rates are consistent with forecasts included in industry reports.
Pre-tax discount rates		Reflect specific risks relating to the relevant segments and the countries in which they operate.

Schedule of Recoverable Amount Equal of Carrying Amount

The recoverable amount of this CGU would equal its carrying amount if the key assumptions were to change as follows:

		December 31, 2025
		From				To
Pre-tax discount rate			10.6	%			44.1	%
Long-term growth rate			1.5	%			1.5	%

The recoverable amount of this CGU would equal its carrying amount if the key assumptions were to change as follows:

		December 31, 2024								December 31, 2025
		From				To				From				To
Pre-tax discount rate			15.6	%			25.1	%			13.0	%			14.0	%
Long-term growth rate			1.5	%			1.5	%			1.5	%			1.0	%

The recoverable amount of this CGU would equal its carrying amount if the key assumptions were to change as follows:

		December 31, 2024								December 31, 2025
		From				To				From				To
Pre-tax discount rate			13.5	%			13.5	%			11.8	%			13.8	%
Long-term growth rate			2.0	%			0.5	%			1.5	%			1.0	%