3.26.1 html 309 371 1 false 99 0 false 6 false false R1.htm 00000001 - Document - Cover Sheet http://CIK0002027815/role/Cover Cover Cover 1 false false R2.htm 00000002 - Statement - CONSOLIDATED STATEMENTS OF FINANCIAL POSITION Sheet http://CIK0002027815/role/ConsolidatedStatementsOfFinancialPosition CONSOLIDATED STATEMENTS OF FINANCIAL POSITION Statements 2 false false R3.htm 00000003 - Statement - CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Parenthetical) Sheet http://CIK0002027815/role/ConsolidatedStatementsOfFinancialPositionParenthetical CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (Parenthetical) Statements 3 false false R4.htm 00000004 - Statement - CONSOLIDATED STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME Sheet http://CIK0002027815/role/ConsolidatedStatementsOfProfitOrLossAndOtherComprehensiveIncome CONSOLIDATED STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME Statements 4 false false R5.htm 00000005 - Statement - CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY Sheet http://CIK0002027815/role/ConsolidatedStatementsOfChangesInEquity CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY Statements 5 false false R6.htm 00000006 - Statement - CONSOLIDATED STATEMENTS OF CASH FLOWS Sheet http://CIK0002027815/role/ConsolidatedStatementsOfCashFlows CONSOLIDATED STATEMENTS OF CASH FLOWS Statements 6 false false R7.htm 999007 - Disclosure - DESCRIPTION OF BUSINESS AND NATURE OF OPERATIONS Sheet http://CIK0002027815/role/DescriptionOfBusinessAndNatureOfOperations DESCRIPTION OF BUSINESS AND NATURE OF OPERATIONS Notes 7 false false R8.htm 999008 - Disclosure - BASIS OF PRESENTATION Sheet http://CIK0002027815/role/BasisOfPresentation BASIS OF PRESENTATION Notes 8 false false R9.htm 999009 - Disclosure - MATERIAL ACCOUNTING POLICY INFORMATION AND USE OF ESTIMATES AND JUDGMENTS Sheet http://CIK0002027815/role/MaterialAccountingPolicyInformationAndUseOfEstimatesAndJudgments MATERIAL ACCOUNTING POLICY INFORMATION AND USE OF ESTIMATES AND JUDGMENTS Notes 9 false false R10.htm 999010 - Disclosure - REVENUE Sheet http://CIK0002027815/role/Revenue REVENUE Notes 10 false false R11.htm 999011 - Disclosure - COST OF REVENUE Sheet http://CIK0002027815/role/CostOfRevenue COST OF REVENUE Notes 11 false false R12.htm 999012 - Disclosure - OTHER INCOME Sheet http://CIK0002027815/role/OtherIncome OTHER INCOME Notes 12 false false R13.htm 999013 - Disclosure - ADMINISTRATIVE EXPENSES Sheet http://CIK0002027815/role/AdministrativeExpenses ADMINISTRATIVE EXPENSES Notes 13 false false R14.htm 999014 - Disclosure - FINANCE COSTS Sheet http://CIK0002027815/role/FinanceCosts FINANCE COSTS Notes 14 false false R15.htm 999015 - Disclosure - OTHER GAINS AND LOSSES Sheet http://CIK0002027815/role/OtherGainsAndLosses OTHER GAINS AND LOSSES Notes 15 false false R16.htm 999016 - Disclosure - TAXATION Sheet http://CIK0002027815/role/Taxation TAXATION Notes 16 false false R17.htm 999017 - Disclosure - PROPERTY, PLANT AND EQUIPMENT Sheet http://CIK0002027815/role/PropertyPlantAndEquipment PROPERTY, PLANT AND EQUIPMENT Notes 17 false false R18.htm 999018 - Disclosure - RIGHT-OF-USE ASSETS Sheet http://CIK0002027815/role/Right-of-useAssets RIGHT-OF-USE ASSETS Notes 18 false false R19.htm 999019 - Disclosure - DEFERRED OFFERING COSTS Sheet http://CIK0002027815/role/DeferredOfferingCosts DEFERRED OFFERING COSTS Notes 19 false false R20.htm 999020 - Disclosure - PREPAYMENTS, DEPOSITS AND OTHER RECEIVABLES Sheet http://CIK0002027815/role/PrepaymentsDepositsAndOtherReceivables PREPAYMENTS, DEPOSITS AND OTHER RECEIVABLES Notes 20 false false R21.htm 999021 - Disclosure - INVENTORIES Sheet http://CIK0002027815/role/Inventories INVENTORIES Notes 21 false false R22.htm 999022 - Disclosure - TRADE RECEIVABLES Sheet http://CIK0002027815/role/TradeReceivables TRADE RECEIVABLES Notes 22 false false R23.htm 999023 - Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES Sheet http://CIK0002027815/role/RelatedPartyTransactionsAndBalances RELATED PARTY TRANSACTIONS AND BALANCES Notes 23 false false R24.htm 999024 - Disclosure - BANK BALANCES – CLIENT ACCOUNTS Sheet http://CIK0002027815/role/BankBalancesClientAccounts BANK BALANCES – CLIENT ACCOUNTS Notes 24 false false R25.htm 999025 - Disclosure - TRADE PAYABLES Sheet http://CIK0002027815/role/TradePayables TRADE PAYABLES Notes 25 false false R26.htm 999026 - Disclosure - OTHER PAYABLES AND ACCRUALS Sheet http://CIK0002027815/role/OtherPayablesAndAccruals OTHER PAYABLES AND ACCRUALS Notes 26 false false R27.htm 999027 - Disclosure - LOAN FROM A FORMER RELATED COMPANY Sheet http://CIK0002027815/role/LoanFromFormerRelatedCompany LOAN FROM A FORMER RELATED COMPANY Notes 27 false false R28.htm 999028 - Disclosure - SHARE CAPITAL Sheet http://CIK0002027815/role/ShareCapital SHARE CAPITAL Notes 28 false false R29.htm 999029 - Disclosure - DISPOSAL OF A SUBSIDIARY Sheet http://CIK0002027815/role/DisposalOfSubsidiary DISPOSAL OF A SUBSIDIARY Notes 29 false false R30.htm 999030 - Disclosure - LEASE LIABILITIES Sheet http://CIK0002027815/role/LeaseLiabilities LEASE LIABILITIES Notes 30 false false R31.htm 999031 - Disclosure - COMMITMENTS AND CONTINGENCIES Sheet http://CIK0002027815/role/CommitmentsAndContingencies COMMITMENTS AND CONTINGENCIES Notes 31 false false R32.htm 999032 - Disclosure - REGULATORY REQUIREMENTS Sheet http://CIK0002027815/role/RegulatoryRequirements REGULATORY REQUIREMENTS Notes 32 false false R33.htm 999033 - Disclosure - CAPITAL RISK MANAGEMENT Sheet http://CIK0002027815/role/CapitalRiskManagement CAPITAL RISK MANAGEMENT Notes 33 false false R34.htm 999034 - Disclosure - FINANCIAL INSTRUMENTS Sheet http://CIK0002027815/role/FinancialInstruments FINANCIAL INSTRUMENTS Notes 34 false false R35.htm 999035 - Disclosure - SEGMENT INFORMATION Sheet http://CIK0002027815/role/SegmentInformation SEGMENT INFORMATION Notes 35 false false R36.htm 999036 - Disclosure - RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES Sheet http://CIK0002027815/role/ReconciliationOfLiabilitiesArisingFromFinancingActivities RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES Notes 36 false false R37.htm 999037 - Disclosure - SUBSEQUENT EVENTS Sheet http://CIK0002027815/role/SubsequentEvents SUBSEQUENT EVENTS Notes 37 false false R38.htm 999038 - Disclosure - MATERIAL ACCOUNTING POLICY INFORMATION AND USE OF ESTIMATES AND JUDGMENTS (Policies) Sheet http://CIK0002027815/role/MaterialAccountingPolicyInformationAndUseOfEstimatesAndJudgmentsPolicies MATERIAL ACCOUNTING POLICY INFORMATION AND USE OF ESTIMATES AND JUDGMENTS (Policies) Policies 38 false false R39.htm 999039 - Disclosure - DESCRIPTION OF BUSINESS AND NATURE OF OPERATIONS (Tables) Sheet http://CIK0002027815/role/DescriptionOfBusinessAndNatureOfOperationsTables DESCRIPTION OF BUSINESS AND NATURE OF OPERATIONS (Tables) Tables http://CIK0002027815/role/DescriptionOfBusinessAndNatureOfOperations 39 false false R40.htm 999040 - Disclosure - REVENUE (Tables) Sheet http://CIK0002027815/role/RevenueTables REVENUE (Tables) Tables http://CIK0002027815/role/Revenue 40 false false R41.htm 999041 - Disclosure - COST OF REVENUE (Tables) Sheet http://CIK0002027815/role/CostOfRevenueTables COST OF REVENUE (Tables) Tables http://CIK0002027815/role/CostOfRevenue 41 false false R42.htm 999042 - Disclosure - OTHER INCOME (Tables) Sheet http://CIK0002027815/role/OtherIncomeTables OTHER INCOME (Tables) Tables http://CIK0002027815/role/OtherIncome 42 false false R43.htm 999043 - Disclosure - ADMINISTRATIVE EXPENSES (Tables) Sheet http://CIK0002027815/role/AdministrativeExpensesTables ADMINISTRATIVE EXPENSES (Tables) Tables http://CIK0002027815/role/AdministrativeExpenses 43 false false R44.htm 999044 - Disclosure - FINANCE COSTS (Tables) Sheet http://CIK0002027815/role/FinanceCostsTables FINANCE COSTS (Tables) Tables http://CIK0002027815/role/FinanceCosts 44 false false R45.htm 999045 - Disclosure - OTHER GAINS AND LOSSES (Tables) Sheet http://CIK0002027815/role/OtherGainsAndLossesTables OTHER GAINS AND LOSSES (Tables) Tables http://CIK0002027815/role/OtherGainsAndLosses 45 false false R46.htm 999046 - Disclosure - TAXATION (Tables) Sheet http://CIK0002027815/role/TaxationTables TAXATION (Tables) Tables http://CIK0002027815/role/Taxation 46 false false R47.htm 999047 - Disclosure - PROPERTY, PLANT AND EQUIPMENT (Tables) Sheet http://CIK0002027815/role/PropertyPlantAndEquipmentTables PROPERTY, PLANT AND EQUIPMENT (Tables) Tables http://CIK0002027815/role/PropertyPlantAndEquipment 47 false false R48.htm 999048 - Disclosure - RIGHT-OF-USE ASSETS (Tables) Sheet http://CIK0002027815/role/Right-of-useAssetsTables RIGHT-OF-USE ASSETS (Tables) Tables http://CIK0002027815/role/Right-of-useAssets 48 false false R49.htm 999049 - Disclosure - DEFERRED OFFERING COSTS (Tables) Sheet http://CIK0002027815/role/DeferredOfferingCostsTables DEFERRED OFFERING COSTS (Tables) Tables http://CIK0002027815/role/DeferredOfferingCosts 49 false false R50.htm 999050 - Disclosure - PREPAYMENTS, DEPOSITS AND OTHER RECEIVABLES (Tables) Sheet http://CIK0002027815/role/PrepaymentsDepositsAndOtherReceivablesTables PREPAYMENTS, DEPOSITS AND OTHER RECEIVABLES (Tables) Tables http://CIK0002027815/role/PrepaymentsDepositsAndOtherReceivables 50 false false R51.htm 999051 - Disclosure - INVENTORIES (Tables) Sheet http://CIK0002027815/role/InventoriesTables INVENTORIES (Tables) Tables http://CIK0002027815/role/Inventories 51 false false R52.htm 999052 - Disclosure - TRADE RECEIVABLES (Tables) Sheet http://CIK0002027815/role/TradeReceivablesTables TRADE RECEIVABLES (Tables) Tables http://CIK0002027815/role/TradeReceivables 52 false false R53.htm 999053 - Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Tables) Sheet http://CIK0002027815/role/RelatedPartyTransactionsAndBalancesTables RELATED PARTY TRANSACTIONS AND BALANCES (Tables) Tables http://CIK0002027815/role/RelatedPartyTransactionsAndBalances 53 false false R54.htm 999054 - Disclosure - TRADE PAYABLES (Tables) Sheet http://CIK0002027815/role/TradePayablesTables TRADE PAYABLES (Tables) Tables http://CIK0002027815/role/TradePayables 54 false false R55.htm 999055 - Disclosure - OTHER PAYABLES AND ACCRUALS (Tables) Sheet http://CIK0002027815/role/OtherPayablesAndAccrualsTables OTHER PAYABLES AND ACCRUALS (Tables) Tables http://CIK0002027815/role/OtherPayablesAndAccruals 55 false false R56.htm 999056 - Disclosure - LOAN FROM A FORMER RELATED COMPANY (Tables) Sheet http://CIK0002027815/role/LoanFromFormerRelatedCompanyTables LOAN FROM A FORMER RELATED COMPANY (Tables) Tables http://CIK0002027815/role/LoanFromFormerRelatedCompany 56 false false R57.htm 999057 - Disclosure - DISPOSAL OF A SUBSIDIARY (Tables) Sheet http://CIK0002027815/role/DisposalOfSubsidiaryTables DISPOSAL OF A SUBSIDIARY (Tables) Tables http://CIK0002027815/role/DisposalOfSubsidiary 57 false false R58.htm 999058 - Disclosure - LEASE LIABILITIES (Tables) Sheet http://CIK0002027815/role/LeaseLiabilitiesTables LEASE LIABILITIES (Tables) Tables http://CIK0002027815/role/LeaseLiabilities 58 false false R59.htm 999059 - Disclosure - REGULATORY REQUIREMENTS (Tables) Sheet http://CIK0002027815/role/RegulatoryRequirementsTables REGULATORY REQUIREMENTS (Tables) Tables http://CIK0002027815/role/RegulatoryRequirements 59 false false R60.htm 999060 - Disclosure - FINANCIAL INSTRUMENTS (Tables) Sheet http://CIK0002027815/role/FinancialInstrumentsTables FINANCIAL INSTRUMENTS (Tables) Tables http://CIK0002027815/role/FinancialInstruments 60 false false R61.htm 999061 - Disclosure - SEGMENT INFORMATION (Tables) Sheet http://CIK0002027815/role/SegmentInformationTables SEGMENT INFORMATION (Tables) Tables http://CIK0002027815/role/SegmentInformation 61 false false R62.htm 999062 - Disclosure - RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES (Tables) Sheet http://CIK0002027815/role/ReconciliationOfLiabilitiesArisingFromFinancingActivitiesTables RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES (Tables) Tables http://CIK0002027815/role/ReconciliationOfLiabilitiesArisingFromFinancingActivities 62 false false R63.htm 999063 - Disclosure - DESCRIPTION OF BUSINESS AND NATURE OF OPERATIONS (Details) Sheet http://CIK0002027815/role/DescriptionOfBusinessAndNatureOfOperationsDetails DESCRIPTION OF BUSINESS AND NATURE OF OPERATIONS (Details) Details http://CIK0002027815/role/DescriptionOfBusinessAndNatureOfOperationsTables 63 false false R64.htm 999064 - Disclosure - DESCRIPTION OF BUSINESS AND NATURE OF OPERATIONS (Details Narrative) Sheet http://CIK0002027815/role/DescriptionOfBusinessAndNatureOfOperationsDetailsNarrative DESCRIPTION OF BUSINESS AND NATURE OF OPERATIONS (Details Narrative) Details http://CIK0002027815/role/DescriptionOfBusinessAndNatureOfOperationsTables 64 false false R65.htm 999065 - Disclosure - REVENUE (Details) Sheet http://CIK0002027815/role/RevenueDetails REVENUE (Details) Details http://CIK0002027815/role/RevenueTables 65 false false R66.htm 999066 - Disclosure - COST OF REVENUE (Details) Sheet http://CIK0002027815/role/CostOfRevenueDetails COST OF REVENUE (Details) Details http://CIK0002027815/role/CostOfRevenueTables 66 false false R67.htm 999067 - Disclosure - COST OF REVENUE (Details Narrative) Sheet http://CIK0002027815/role/CostOfRevenueDetailsNarrative COST OF REVENUE (Details Narrative) Details http://CIK0002027815/role/CostOfRevenueTables 67 false false R68.htm 999068 - Disclosure - OTHER INCOME (Details) Sheet http://CIK0002027815/role/OtherIncomeDetails OTHER INCOME (Details) Details http://CIK0002027815/role/OtherIncomeTables 68 false false R69.htm 999069 - Disclosure - ADMINISTRATIVE EXPENSES (Details) Sheet http://CIK0002027815/role/AdministrativeExpensesDetails ADMINISTRATIVE EXPENSES (Details) Details http://CIK0002027815/role/AdministrativeExpensesTables 69 false false R70.htm 999070 - Disclosure - FINANCE COSTS (Details) Sheet http://CIK0002027815/role/FinanceCostsDetails FINANCE COSTS (Details) Details http://CIK0002027815/role/FinanceCostsTables 70 false false R71.htm 999071 - Disclosure - OTHER GAINS AND LOSSES (Details) Sheet http://CIK0002027815/role/OtherGainsAndLossesDetails OTHER GAINS AND LOSSES (Details) Details http://CIK0002027815/role/OtherGainsAndLossesTables 71 false false R72.htm 999072 - Disclosure - TAXATION (Details) Sheet http://CIK0002027815/role/TaxationDetails TAXATION (Details) Details http://CIK0002027815/role/TaxationTables 72 false false R73.htm 999073 - Disclosure - TAXATION (Details 1) Sheet http://CIK0002027815/role/TaxationDetails1 TAXATION (Details 1) Details http://CIK0002027815/role/TaxationTables 73 false false R74.htm 999074 - Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details) Sheet http://CIK0002027815/role/PropertyPlantAndEquipmentDetails PROPERTY, PLANT AND EQUIPMENT (Details) Details http://CIK0002027815/role/PropertyPlantAndEquipmentTables 74 false false R75.htm 999075 - Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details 1) Sheet http://CIK0002027815/role/PropertyPlantAndEquipmentDetails1 PROPERTY, PLANT AND EQUIPMENT (Details 1) Details http://CIK0002027815/role/PropertyPlantAndEquipmentTables 75 false false R76.htm 999076 - Disclosure - PROPERTY, PLANT AND EQUIPMENT (Details Narrative) Sheet http://CIK0002027815/role/PropertyPlantAndEquipmentDetailsNarrative PROPERTY, PLANT AND EQUIPMENT (Details Narrative) Details http://CIK0002027815/role/PropertyPlantAndEquipmentTables 76 false false R77.htm 999077 - Disclosure - RIGHT-OF-USE ASSETS (Details) Sheet http://CIK0002027815/role/Right-of-useAssetsDetails RIGHT-OF-USE ASSETS (Details) Details http://CIK0002027815/role/Right-of-useAssetsTables 77 false false R78.htm 999078 - Disclosure - RIGHT-OF-USE ASSETS (Details Narrative) Sheet http://CIK0002027815/role/Right-of-useAssetsDetailsNarrative RIGHT-OF-USE ASSETS (Details Narrative) Details http://CIK0002027815/role/Right-of-useAssetsTables 78 false false R79.htm 999079 - Disclosure - DEFERRED OFFERING COSTS (Details) Sheet http://CIK0002027815/role/DeferredOfferingCostsDetails DEFERRED OFFERING COSTS (Details) Details http://CIK0002027815/role/DeferredOfferingCostsTables 79 false false R80.htm 999080 - Disclosure - PREPAYMENTS AND DEPOSITS AND OTHER RECEIVABLES (Details) Sheet http://CIK0002027815/role/PrepaymentsAndDepositsAndOtherReceivablesDetails PREPAYMENTS AND DEPOSITS AND OTHER RECEIVABLES (Details) Details 80 false false R81.htm 999081 - Disclosure - INVENTORIES (Details) Sheet http://CIK0002027815/role/InventoriesDetails INVENTORIES (Details) Details http://CIK0002027815/role/InventoriesTables 81 false false R82.htm 999082 - Disclosure - TRADE RECEIVABLES (Details) Sheet http://CIK0002027815/role/TradeReceivablesDetails TRADE RECEIVABLES (Details) Details http://CIK0002027815/role/TradeReceivablesTables 82 false false R83.htm 999083 - Disclosure - TRADE RECEIVABLES (Details 1) Sheet http://CIK0002027815/role/TradeReceivablesDetails1 TRADE RECEIVABLES (Details 1) Details http://CIK0002027815/role/TradeReceivablesTables 83 false false R84.htm 999084 - Disclosure - INVENTORIES (Details Narrative) Sheet http://CIK0002027815/role/InventoriesDetailsNarrative INVENTORIES (Details Narrative) Details http://CIK0002027815/role/InventoriesTables 84 false false R85.htm 999085 - Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details) Sheet http://CIK0002027815/role/RelatedPartyTransactionsAndBalancesDetails RELATED PARTY TRANSACTIONS AND BALANCES (Details) Details http://CIK0002027815/role/RelatedPartyTransactionsAndBalancesTables 85 false false R86.htm 999086 - Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details1) Sheet http://CIK0002027815/role/RelatedPartyTransactionsAndBalancesDetails1 RELATED PARTY TRANSACTIONS AND BALANCES (Details1) Details http://CIK0002027815/role/RelatedPartyTransactionsAndBalancesTables 86 false false R87.htm 999087 - Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details 2) Sheet http://CIK0002027815/role/RelatedPartyTransactionsAndBalancesDetails2 RELATED PARTY TRANSACTIONS AND BALANCES (Details 2) Details http://CIK0002027815/role/RelatedPartyTransactionsAndBalancesTables 87 false false R88.htm 999088 - Disclosure - TRADE RECEIVABLES (Details Narrative) Sheet http://CIK0002027815/role/TradeReceivablesDetailsNarrative TRADE RECEIVABLES (Details Narrative) Details http://CIK0002027815/role/TradeReceivablesTables 88 false false R89.htm 999089 - Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details 3) Sheet http://CIK0002027815/role/RelatedPartyTransactionsAndBalancesDetails3 RELATED PARTY TRANSACTIONS AND BALANCES (Details 3) Details http://CIK0002027815/role/RelatedPartyTransactionsAndBalancesTables 89 false false R90.htm 999090 - Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details 4) Sheet http://CIK0002027815/role/RelatedPartyTransactionsAndBalancesDetails4 RELATED PARTY TRANSACTIONS AND BALANCES (Details 4) Details http://CIK0002027815/role/RelatedPartyTransactionsAndBalancesTables 90 false false R91.htm 999091 - Disclosure - TRADE PAYABLES (Details) Sheet http://CIK0002027815/role/TradePayablesDetails TRADE PAYABLES (Details) Details http://CIK0002027815/role/TradePayablesTables 91 false false R92.htm 999092 - Disclosure - OTHER PAYABLES AND ACCRUALS (Details) Sheet http://CIK0002027815/role/OtherPayablesAndAccrualsDetails OTHER PAYABLES AND ACCRUALS (Details) Details http://CIK0002027815/role/OtherPayablesAndAccrualsTables 92 false false R93.htm 999093 - Disclosure - LOAN FROM A FORMER RELATED COMPANY (Details) Sheet http://CIK0002027815/role/LoanFromFormerRelatedCompanyDetails LOAN FROM A FORMER RELATED COMPANY (Details) Details http://CIK0002027815/role/LoanFromFormerRelatedCompanyTables 93 false false R94.htm 999094 - Disclosure - RELATED PARTY TRANSACTIONS AND BALANCES (Details Narrative) Sheet http://CIK0002027815/role/RelatedPartyTransactionsAndBalancesDetailsNarrative RELATED PARTY TRANSACTIONS AND BALANCES (Details Narrative) Details http://CIK0002027815/role/RelatedPartyTransactionsAndBalancesTables 94 false false R95.htm 999095 - Disclosure - SHARE CAPITAL (Details Narrative) Sheet http://CIK0002027815/role/ShareCapitalDetailsNarrative SHARE CAPITAL (Details Narrative) Details http://CIK0002027815/role/ShareCapital 95 false false R96.htm 999096 - Disclosure - DISPOSAL OF A SUBSIDIARY (Details) Sheet http://CIK0002027815/role/DisposalOfSubsidiaryDetails DISPOSAL OF A SUBSIDIARY (Details) Details http://CIK0002027815/role/DisposalOfSubsidiaryTables 96 false false R97.htm 999097 - Disclosure - LEASE LIABILITIES (Details) Sheet http://CIK0002027815/role/LeaseLiabilitiesDetails LEASE LIABILITIES (Details) Details http://CIK0002027815/role/LeaseLiabilitiesTables 97 false false R98.htm 999098 - Disclosure - LEASE LIABILITIES (Details Narrative) Sheet http://CIK0002027815/role/LeaseLiabilitiesDetailsNarrative LEASE LIABILITIES (Details Narrative) Details http://CIK0002027815/role/LeaseLiabilitiesTables 98 false false R99.htm 999099 - Disclosure - REGULATORY REQUIREMENTS (Details) Sheet http://CIK0002027815/role/RegulatoryRequirementsDetails REGULATORY REQUIREMENTS (Details) Details http://CIK0002027815/role/RegulatoryRequirementsTables 99 false false R100.htm 999100 - Disclosure - FINANCIAL INSTRUMENTS (Details) Sheet http://CIK0002027815/role/FinancialInstrumentsDetails FINANCIAL INSTRUMENTS (Details) Details http://CIK0002027815/role/FinancialInstrumentsTables 100 false false R101.htm 999101 - Disclosure - FINANCIAL INSTRUMENTS (Details 1) Sheet http://CIK0002027815/role/FinancialInstrumentsDetails1 FINANCIAL INSTRUMENTS (Details 1) Details http://CIK0002027815/role/FinancialInstrumentsTables 101 false false R102.htm 999102 - Disclosure - FINANCIAL INSTRUMENTS (Details 2) Sheet http://CIK0002027815/role/FinancialInstrumentsDetails2 FINANCIAL INSTRUMENTS (Details 2) Details http://CIK0002027815/role/FinancialInstrumentsTables 102 false false R103.htm 999103 - Disclosure - FINANCIAL INSTRUMENTS (Details 3) Sheet http://CIK0002027815/role/FinancialInstrumentsDetails3 FINANCIAL INSTRUMENTS (Details 3) Details http://CIK0002027815/role/FinancialInstrumentsTables 103 false false R104.htm 999104 - Disclosure - FINANCIAL INSTRUMENTS (Details 4) Sheet http://CIK0002027815/role/FinancialInstrumentsDetails4 FINANCIAL INSTRUMENTS (Details 4) Details http://CIK0002027815/role/FinancialInstrumentsTables 104 false false R105.htm 999105 - Disclosure - FINANCIAL INSTRUMENTS (Details 5) Sheet http://CIK0002027815/role/FinancialInstrumentsDetails5 FINANCIAL INSTRUMENTS (Details 5) Details http://CIK0002027815/role/FinancialInstrumentsTables 105 false false R106.htm 999106 - Disclosure - FINANCIAL INSTRUMENTS (Details 6) Sheet http://CIK0002027815/role/FinancialInstrumentsDetails6 FINANCIAL INSTRUMENTS (Details 6) Details http://CIK0002027815/role/FinancialInstrumentsTables 106 false false R107.htm 999107 - Disclosure - FINANCIAL INSTRUMENTS (Details Narrative) Sheet http://CIK0002027815/role/FinancialInstrumentsDetailsNarrative FINANCIAL INSTRUMENTS (Details Narrative) Details http://CIK0002027815/role/FinancialInstrumentsTables 107 false false R108.htm 999108 - Disclosure - SEGMENT INFORMATION (Details) Sheet http://CIK0002027815/role/SegmentInformationDetails SEGMENT INFORMATION (Details) Details http://CIK0002027815/role/SegmentInformationTables 108 false false R109.htm 999109 - Disclosure - RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES (Details) Sheet http://CIK0002027815/role/ReconciliationOfLiabilitiesArisingFromFinancingActivitiesDetails RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES (Details) Details http://CIK0002027815/role/ReconciliationOfLiabilitiesArisingFromFinancingActivitiesTables 109 false false All Reports Book All Reports cik0002027815-20260331.xsd cik0002027815-20260331_cal.xml cik0002027815-20260331_def.xml cik0002027815-20260331_lab.xml cik0002027815-20260331_pre.xml f20f_062926.htm aogblogo.jpg corpstructure.jpg fundlogo.jpg http://xbrl.sec.gov/dei/2025 https://xbrl.ifrs.org/taxonomy/2025-03-27/ifrs-full true true