v3.26.1
Deferred Tax Liabilities (Tables)
 12 Months Ended
Dec. 31, 2025
Deferred Tax Liabilities [Abstract]  
Schedule of Deferred Tax Liabilities

The following are the major deferred tax liabilities and assets recognized by the group and movements thereon during the current and prior reporting period.

 

   Deductible temporary difference   Unutilized tax
credits		   Net deferred tax liabilities 
   USD   USD   USD 
As at December 31, 2023   (108,009)   (25,479)   (133,488)
Movement   (78,645)   25,049    (53,596)
Exchange differences   4,558    430    4,988 
As at December 31, 2024   (182,096)   
-
    (182,096)
Movement   55,934    
-
    55,934 
Exchange differences   (9,891)   
-
    (9,891)
As at December 31, 2025   (136,053)   
-
    (136,053)