Temporary differences that give rise to the following deferred tax assets and liabilities at are:

	December 31,
	2025			2024
Deferred tax assets/(liabilities)		5,003			509
Net operating loss carryforwards		17,792			3,411
Deferred tax assets not recognized		(5,003	)		(3,920	)
Deferred tax on amortization of intangible assets		(2,413	)		-
Net deferred tax asset/(liabilities)		(2,413	)		-

For the years ended December 31, 2025, 2024 and 2023, the Company’s income tax expenses are as follows:

		2025				2024				2023
Current tax expenses			500				(41	)			41

A reconciliation of income taxes at statutory rates with the reported taxes is as follows:

	December 31,
	2025			2024		2023
Current tax expense
(Loss) profit before tax for the year		379,154			5,049		4,911
Expected income tax expense		500			-		-
Current tax expense		500			-		-
Deferred tax expense
Origination and reversal of temporary differences		(1,607	)		-		-
Recognition of previously unrecognized tax losses		(2	)		-		-
Deferred tax expense (benefit)		(1,609	)		-		-
Total income tax benefit		(1,109	)		-		-