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1. GENERAL INFORMATION Antelope Enterprise Holdings Limited (“Antelope Enterprise” or the “Company”), formerly known as China Ceramics Co., Ltd (“CCCL”), is a British Virgin Islands company operating under the BVI Business Companies Act (2004) with its shares listed on the NASDAQ Stock Market (Ticker: AEHL). The head office of the Company is located at Room 1802, Block D, Zhonghai International Center, Hi-Tech Zone, Chengdu, Sichuan Province, the People’s Republic of China (“PRC”). On March 5, 2026, the Company effected a one-for-six reverse split of its issued and outstanding Class A ordinary shares. Antelope Enterprise and its subsidiaries’ corporate structure as of March 31, 2026 was as follows: <img alt="" src="ex99-1_001.jpg" style="width: 1000px"/>

<p id="xdx_800_ecustom--DisclosureOfBasisOfPreparationfAndSummaryOfSignificantAccountingPoliciesExplanatory_zdBoyW8w9lmg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">2. BASIS OF PREPARATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying unaudited condensed consolidated interim financial statements have been prepared in accordance with International Accounting Standard (“IAS”) 34 Interim Financial Reporting, as issued by the International Accounting Standards Board (“IASB”). They do not include all of the information required in annual financial statements in accordance with International Financial Reporting Standards (“IFRS”), and should be read in conjunction with the audited consolidated financial statements and related footnotes on Form 20-F for the nine months ended September 30, 2025 as filed with the Securities and Exchange Commission. The accompanying unaudited condensed consolidated interim financial statements reflect all normal recurring adjustments which, in the opinion of management, are necessary for a fair statement of the results for the interim periods presented. Results for the six months ended March 31, 2026 are not necessarily indicative of the results expected for the full fiscal year or for any future period. Effective January 1, 2024, the Company changed its financial statements presentation of its reporting currency from RMB to USD or (US: $). Financial information for all periods presented in the filing were recast into the new reporting currency using a methodology consistent with IAS 21. Accordingly, the interim consolidated financial statements as of March 31, 2026 and September 30, 2025, and for the six months ended March 31, 2026 and 2025 were presented in USD, unless otherwise stated. They were approved for issue by the Audit Committee of the Board of Directors and the Board of Directors on June 30, 2026. These interim financial statements have been prepared in accordance with the same accounting policies adopted in the 2025 annual financial statements, and accounting policy changes that are expected to be reflected in the 2026 annual financial statements. Details of any changes in accounting policies are set out in note 3. These interim financial statements contain condensed consolidated financial statements and selected explanatory notes. The notes include an explanation of events and transactions that are significant to an understanding of the changes in financial position and performance of the Group since the 2025 annual financial statements.

3. CHANGES IN ACCOUNTING POLICIES AND DISCLOSURES Effective January 1, 2024, the Company changed its presentation currency from RMB to USD to be more relevant to users. Prior to January 1, 2024, the Company reported its annual and interim consolidated financial statements in RMB. In making this change in presentation currency, the Company followed the recommendations set out in IAS 21, the Effects of Change in Foreign Exchange Rates. All resulting exchange differences arising from the translation are included as separate component of other comprehensive income (loss). The effect of the change in presentation currency to USD was applied prospectively in the financial statements effective January 1, 2024. The financial position of the Company as of January 1, 2024 has been translated from RMB to USD at an exchange rate of 7.10. All transactions for the Company are recorded in USD from January 1, 2024 and onwards. Transactions denominated in currencies other than USD are considered foreign currency transactions. Foreign currency transactions are translated into USD using the foreign currency rates prevailing at the date of the transaction. Period-end balances of monetary assets and liabilities in foreign currency are translated to USD using period-end foreign currency rates. Foreign currency gains and losses arising from the settlement of foreign currency transactions are recognized in profit or loss. At the date of authorization of these financial statements, the IASB has issued a number of amendments, new standards and interpretations which are not yet effective for the six months ended March 31, 2026 and which have not been adopted in these financial statements. These include the following which may be relevant to the Group: <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 78%">Standard</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; width: 20%">Effective date</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">IFRS 18 Presentation and Disclosure in Financial Statements</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">1 January 2027</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">IFRS 19 Subsidiaries without Public Accountability: Disclosures</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">1 January 2027</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Amendments to IFRS 19: Subsidiaries without Public Accountability: Disclosures</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">1 January 2027</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">IAS 21 Translation to a Hyperinflationary Presentation Currency (Amendments to IAS 21)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">1 January 2027</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Amendments to IFRS 10 and IAS 28 - Sale or Contribution of Assets between an Investor and its Associate or Joint Venture </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Date to be determined</td></tr> </table> The management of the Company anticipate that the application of all the new and amendments to IFRSs will have no material impact on the consolidated financial statements in the foreseeable future. Investment Transactions Digital assets are accounted for as intangible assets under IAS 38 Intangible Assets. They are initially measured at cost. Subsequently, they are measured using the revaluation model and are carried at their revalued amount, being fair value at the date of revaluation less any subsequent accumulated impairment losses. Fair value is determined in accordance with IFRS 13 Fair Value Measurement using quoted prices in active markets (Level 1 inputs), based on the principal or most advantageous market. Revaluation increases are recognized in other comprehensive income and accumulated in equity within the revaluation surplus, except to the extent that they reverse a previous revaluation decrease recognized in profit or loss. Revaluation decreases are recognized in profit or loss to the extent they exceed any existing revaluation surplus relating to the same asset; otherwise, they are recognized in other comprehensive income by reducing the revaluation surplus.

7.10

4. CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS The preparation of interim financial statements in conformity with IAS 34 requires management to make judgments, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses on a year to date basis. These estimates are based on management's best knowledge of current events and actions that the Company may undertake in the future and include, but are not limited to digital assets, useful lives and impairment assessment of plant and equipment, impairment loss recognized in respect of plant and equipment, income tax, provision for deferred tax, impairment of trade and other receivables, share-based payment transaction. Actual results may differ from these estimates.

5. REVENUE AND OTHER INCOME <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">a)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Revenue comprises the fair value of the consideration received or receivable for the sale of goods.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">An analysis of the Company’s revenue and other income is as follows:</td></tr> </table> SCHEDULE OF ANALYSIS ABOUT COMPANY'S REVENUE AND OTHER INCOME <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20251001__20260331_z6S0bpgoA1Li" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20241001__20250331_zPwn8tscKrH8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the six months ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eifrs-full--RevenueAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--RevenueFromSaleOfGoods_pn3n3_hifrs-full--SegmentsAxis__custom--BusinessManagementAndConsultingServicesSegmentMember_zwzLtnumDBw2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 10pt; width: 60%; text-align: left">Business management and consulting</td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 16%; text-align: right">471</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 16%; text-align: right">272</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--RevenueFromSaleOfGoods_pn3n3_hifrs-full--SegmentsAxis__custom--LivestreamingEcommerceMember_z7B4stp5Vj4l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Livestreaming ecommerce</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,379</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">48,453</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--RevenueFromSaleOfGoods_pn3n3_hifrs-full--SegmentsAxis__custom--OtherMember_zP8EuxSYauo2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 10pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">54</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--RevenueFromSaleOfGoods_pn3n3_zNi78G4bltfi" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total revenues</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">29,904</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">48,725</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Other income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--RevenueFromInterest_pn3n3_zUxGmVZwSvui" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--TaxSubsidy_pn3n3_z5QCGNWect3k" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Tax subsidies</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,298</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,030</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--WritebackOfPayable_pn3n3_zLB6oSfoavx5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Write-back of payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">692</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--InterestIncomeOnOtherFinancialAssets_pn3n3_zrisueDZtQej" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 10pt; text-align: left">Other income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">69</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">165</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--OtherRevenue_iT_pn3n3_zgtSGdPQpOre" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total other income</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,065</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,218</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; vertical-align: top; width: 0.5in">b)</td> <td style="font: 10pt Times New Roman, Times, Serif">Segment reporting</td></tr> </table> The Company identifies operating segments and prepares segment information based on the regular internal financial information reported to the Chief Executive Officer and executive directors, who are the Company’s chief operating decision makers for their decisions about the allocation of resources to the Company’s business components and for their review of the performance of those components. All of the Company’s operations are considered by the chief operating decision makers to be aggregated into two reportable operating segments: 1) the provision of livestreaming ecommerce industry which was acquired as part of a strategic transformation towards trending technology businesses in China to mitigate the challenging conditions in the real estate market in China, and associated industries like the Company’s legacy ceramic tile business, and (2) business management and consulting. Operating segments are defined as components of an enterprise for which separate financial information is available and evaluated regularly by the Company’s chief operating decision makers in deciding how to allocate resources and in assessing performance. The business of the Company is engaged entirely in the PRC. The Chief Executive Officer and executive directors regularly review the Company’s business as one geographical segment. The following table shows the Company’s operations by business segment for the six months ended March 31, 2026 and 2025. SCHEDULE OF OPERATIONS BY BUSINESS SEGMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_490_20251001__20260331_zGd05u0snUjd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_493_20241001__20250331_z0rvmuJ7pIyk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the six months ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--Revenue_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--BusinessManagementAndConsultingMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--RevenuesMember_zwpcWkBaCUdb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%; text-align: left">Business management and consulting</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">471</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">272</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--Revenue_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--LivestreamingEcommerceMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--RevenuesMember_z9vGQnqtInNg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Livestreaming ecommerce</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,379</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">48,453</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--Revenue_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--OtherSegmentMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--RevenuesMember_zjFk2OFd7QJk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">54</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--Revenue_pn3n3_hifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--RevenuesMember_zHIOyop6Zbul" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total revenues</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">29,904</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">48,725</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Cost of goods sold</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--CostOfSales_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--BusinessManagementAndConsultingMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--CostOfRevenuesMember_zGCJB4NZTcN5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Business management and consulting</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">77</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">60</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--CostOfSales_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--LivestreamingEcommerceMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--CostOfRevenuesMember_z0aAPbPnBYke" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Livestreaming ecommerce</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">28,543</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">47,428</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--CostOfSales_pn3n3_hifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--CostOfRevenuesMember_zLGCeNTiMtM7" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total cost of goods sold</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">28,620</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">47,488</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Operating costs and expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--OperatingExpenseExcludingCostOfSales_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--BusinessManagementAndConsultingMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--OperatingCostsAndExpensesMember_zMnxApgkttl9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Business management and consulting</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">224</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">153</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--OperatingExpenseExcludingCostOfSales_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--LivestreamingEcommerceMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--OperatingCostsAndExpensesMember_zAUMy6p1poa2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Livestreaming ecommerce</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,304</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,515</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--OperatingExpenseExcludingCostOfSales_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--OtherSegmentMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--OperatingCostsAndExpensesMember_zRbOiQ4CRVok" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,123</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,301</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--OperatingExpenseExcludingCostOfSales_pn3n3_hifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--OperatingCostsAndExpensesMember_z0Ku5MkUiZHd" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total operating costs and expenses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,651</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,969</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Other expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--OtherExpenseByFunction_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--BusinessManagementAndConsultingMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--OtherExpensesMember_zdrcciJse6m2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Business management and consulting</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--OtherExpenseByFunction_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--LivestreamingEcommerceMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--OtherExpensesMember_z1RZ8MMJV1V5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Livestreaming ecommerce</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">263</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--OtherExpenseByFunction_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--OtherSegmentMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--OtherExpensesMember_zyzHWMFbL3M3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">273</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--OtherExpenseByFunction_pn3n3_hifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--OtherExpensesMember_z9PoFOMulnS8" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total other expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">287</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">273</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Other income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--OtherIncome_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--BusinessManagementAndConsultingMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--OtherIncomesMember_zjq2lbu7VaDd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Business management and consulting</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--OtherIncome_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--LivestreamingEcommerceMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--OtherIncomesMember_zP5XR9Umvwt5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Livestreaming ecommerce</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,996</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,184</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--OthersIncome_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--OtherSegmentMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--OtherIncomesMember_zPcjPMqHqRW4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">68</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">27</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--OtherIncome_pn3n3_hifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--OtherIncomesMember_z0C3qmjn7EGe" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total other income</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,065</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,218</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Loss from operations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--ProfitLossBeforeTax_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--BusinessManagementAndConsultingMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--IncomeLossFromOperationsMember_zp9vYbpCQtU" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Business management and consulting</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">147</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">66</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--ProfitLossBeforeTax_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--LivestreamingEcommerceMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--IncomeLossFromOperationsMember_zmzw8NYo5tDb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Livestreaming ecommerce</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,265</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">694</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--ProfitLossBeforeTax_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--OtherSegmentMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--IncomeLossFromOperationsMember_zBr13HBe7rW2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,001</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,547</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_407_eifrs-full--ProfitLossBeforeTax_pn3n3_hifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--IncomeLossFromOperationsMember_zfAVis45rJee" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Loss from operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,589</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(3,787</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260331_zRktZukTPVoa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of March 31, 2026 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250930_z0OjrzrUuefc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Segment assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Assets_iI_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--BusinessManagementAndConsultingMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--SegmentAssetsMember_zXh8Py13ow5g" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%; text-align: left">Business management and consulting/software</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">21,170</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">20,205</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--Assets_iI_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--LivestreamingEcommerceMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--SegmentAssetsMember_z2seoL3KOx8j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Livestreaming ecommerce</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,199</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,004</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--Assets_iI_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--OtherSegmentMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--SegmentAssetsMember_zbBTk1EdAvG6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">12,851</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">12,899</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--Assets_iI_pn3n3_hifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--SegmentAssetsMember_z6AORN7cK4J6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">40,220</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">37,108</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

SCHEDULE OF ANALYSIS ABOUT COMPANY'S REVENUE AND OTHER INCOME <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20251001__20260331_z6S0bpgoA1Li" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20241001__20250331_zPwn8tscKrH8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the six months ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eifrs-full--RevenueAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--RevenueFromSaleOfGoods_pn3n3_hifrs-full--SegmentsAxis__custom--BusinessManagementAndConsultingServicesSegmentMember_zwzLtnumDBw2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 10pt; width: 60%; text-align: left">Business management and consulting</td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 16%; text-align: right">471</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 16%; text-align: right">272</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--RevenueFromSaleOfGoods_pn3n3_hifrs-full--SegmentsAxis__custom--LivestreamingEcommerceMember_z7B4stp5Vj4l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Livestreaming ecommerce</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,379</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">48,453</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--RevenueFromSaleOfGoods_pn3n3_hifrs-full--SegmentsAxis__custom--OtherMember_zP8EuxSYauo2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 10pt">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">54</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--RevenueFromSaleOfGoods_pn3n3_zNi78G4bltfi" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total revenues</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">29,904</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">48,725</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Other income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--RevenueFromInterest_pn3n3_zUxGmVZwSvui" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--TaxSubsidy_pn3n3_z5QCGNWect3k" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Tax subsidies</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,298</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,030</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--WritebackOfPayable_pn3n3_zLB6oSfoavx5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Write-back of payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">692</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--InterestIncomeOnOtherFinancialAssets_pn3n3_zrisueDZtQej" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 10pt; text-align: left">Other income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">69</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">165</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--OtherRevenue_iT_pn3n3_zgtSGdPQpOre" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total other income</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,065</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,218</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

471000

272000

29379000

48453000

54000

29904000

48725000

6000

23000

1298000 1030000 692000

69000

165000

2065000

1218000

The following table shows the Company’s operations by business segment for the six months ended March 31, 2026 and 2025. SCHEDULE OF OPERATIONS BY BUSINESS SEGMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_490_20251001__20260331_zGd05u0snUjd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_493_20241001__20250331_z0rvmuJ7pIyk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the six months ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Revenues</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--Revenue_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--BusinessManagementAndConsultingMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--RevenuesMember_zwpcWkBaCUdb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%; text-align: left">Business management and consulting</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">471</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">272</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--Revenue_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--LivestreamingEcommerceMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--RevenuesMember_z9vGQnqtInNg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Livestreaming ecommerce</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,379</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">48,453</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--Revenue_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--OtherSegmentMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--RevenuesMember_zjFk2OFd7QJk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">54</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--Revenue_pn3n3_hifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--RevenuesMember_zHIOyop6Zbul" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total revenues</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">29,904</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">48,725</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Cost of goods sold</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--CostOfSales_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--BusinessManagementAndConsultingMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--CostOfRevenuesMember_zGCJB4NZTcN5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Business management and consulting</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">77</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">60</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--CostOfSales_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--LivestreamingEcommerceMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--CostOfRevenuesMember_z0aAPbPnBYke" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Livestreaming ecommerce</td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">28,543</td><td style="text-align: left"> </td><td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">47,428</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--CostOfSales_pn3n3_hifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--CostOfRevenuesMember_zLGCeNTiMtM7" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total cost of goods sold</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">28,620</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">47,488</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Operating costs and expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--OperatingExpenseExcludingCostOfSales_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--BusinessManagementAndConsultingMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--OperatingCostsAndExpensesMember_zMnxApgkttl9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Business management and consulting</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">224</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">153</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--OperatingExpenseExcludingCostOfSales_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--LivestreamingEcommerceMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--OperatingCostsAndExpensesMember_zAUMy6p1poa2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Livestreaming ecommerce</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,304</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,515</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--OperatingExpenseExcludingCostOfSales_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--OtherSegmentMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--OperatingCostsAndExpensesMember_zRbOiQ4CRVok" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,123</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,301</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--OperatingExpenseExcludingCostOfSales_pn3n3_hifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--OperatingCostsAndExpensesMember_z0Ku5MkUiZHd" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total operating costs and expenses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,651</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">5,969</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Other expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--OtherExpenseByFunction_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--BusinessManagementAndConsultingMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--OtherExpensesMember_zdrcciJse6m2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Business management and consulting</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--OtherExpenseByFunction_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--LivestreamingEcommerceMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--OtherExpensesMember_z1RZ8MMJV1V5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Livestreaming ecommerce</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">263</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--OtherExpenseByFunction_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--OtherSegmentMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--OtherExpensesMember_zyzHWMFbL3M3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">273</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--OtherExpenseByFunction_pn3n3_hifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--OtherExpensesMember_z9PoFOMulnS8" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total other expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">287</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">273</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Other income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--OtherIncome_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--BusinessManagementAndConsultingMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--OtherIncomesMember_zjq2lbu7VaDd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Business management and consulting</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--OtherIncome_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--LivestreamingEcommerceMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--OtherIncomesMember_zP5XR9Umvwt5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Livestreaming ecommerce</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,996</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,184</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--OthersIncome_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--OtherSegmentMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--OtherIncomesMember_zPcjPMqHqRW4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">68</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">27</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--OtherIncome_pn3n3_hifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--OtherIncomesMember_z0C3qmjn7EGe" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total other income</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,065</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,218</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Loss from operations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--ProfitLossBeforeTax_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--BusinessManagementAndConsultingMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--IncomeLossFromOperationsMember_zp9vYbpCQtU" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Business management and consulting</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">147</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">66</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--ProfitLossBeforeTax_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--LivestreamingEcommerceMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--IncomeLossFromOperationsMember_zmzw8NYo5tDb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Livestreaming ecommerce</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,265</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">694</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--ProfitLossBeforeTax_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--OtherSegmentMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--IncomeLossFromOperationsMember_zBr13HBe7rW2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,001</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,547</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_407_eifrs-full--ProfitLossBeforeTax_pn3n3_hifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--IncomeLossFromOperationsMember_zfAVis45rJee" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Loss from operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(2,589</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(3,787</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260331_zRktZukTPVoa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of March 31, 2026 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250930_z0OjrzrUuefc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD’000</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Segment assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Assets_iI_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--BusinessManagementAndConsultingMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--SegmentAssetsMember_zXh8Py13ow5g" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%; text-align: left">Business management and consulting/software</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">21,170</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">20,205</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--Assets_iI_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--LivestreamingEcommerceMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--SegmentAssetsMember_z2seoL3KOx8j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Livestreaming ecommerce</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,199</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,004</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--Assets_iI_pn3n3_hifrs-full--ProductsAndServicesAxis__custom--OtherSegmentMember__ifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--SegmentAssetsMember_zbBTk1EdAvG6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">12,851</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">12,899</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--Assets_iI_pn3n3_hifrs-full--SegmentConsolidationItemsAxis__ifrs-full--OperatingSegmentsMember__ifrs-full--SegmentsAxis__custom--SegmentAssetsMember_z6AORN7cK4J6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">40,220</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">37,108</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

471000

272000

29379000

48453000

54000

29904000

48725000

77000

60000

28543000

47428000

28620000

47488000

224000

153000

1304000

1515000

4123000

4301000

5651000

5969000

24000

263000

273000

287000

273000

1000

7000

1996000

1184000

68000 27000

2065000

1218000

147000

66000

1265000

694000

-4001000

-4547000

-2589000

-3787000

21170000

20205000

6199000

4004000

12851000

12899000

40220000

37108000

6. LOSS BEFORE TAXATION SCHEDULE OF LOSS BEFORE TAXATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20251001__20260331_zKEB7AEZdK8i" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20241001__20250331_zITtTpfk0io2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the six months ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Finance costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_zjznGY5kwAf2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%; text-align: left">Interest expense on lease liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">54</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">82</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--InterestExpense_pn3n3_zV1uSiZIBx25" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Interest expense on note payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">235</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">628</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--DepreciationPropertyPlantAndEquipment_pn3n3_zQ6Ni1IXQTh1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation of fixed assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">121</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">163</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets_pn3n3_zhFTOfkvuGRe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation charge of right-of-use assets for leases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">148</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--MarketingAndPromotionExpense_pn3n3_zGiMOv3AFgfl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Marketing and promotion expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">728</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">808</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

SCHEDULE OF LOSS BEFORE TAXATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20251001__20260331_zKEB7AEZdK8i" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20241001__20250331_zITtTpfk0io2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the six months ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Finance costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_zjznGY5kwAf2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%; text-align: left">Interest expense on lease liabilities</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">54</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">82</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--InterestExpense_pn3n3_zV1uSiZIBx25" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Interest expense on note payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">235</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">628</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--DepreciationPropertyPlantAndEquipment_pn3n3_zQ6Ni1IXQTh1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation of fixed assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">121</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">163</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--DepreciationPropertyPlantAndEquipmentIncludingRightofuseAssets_pn3n3_zhFTOfkvuGRe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation charge of right-of-use assets for leases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">148</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--MarketingAndPromotionExpense_pn3n3_zGiMOv3AFgfl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Marketing and promotion expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">728</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">808</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

54000

82000

235000

628000

121000

163000

100000

148000

728000 808000

7. INCOME TAX SCHEDULE OF INFORMATION ABOUT INCOME TAX EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20251001__20260331_zDCcZRcCZcOh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20241001__20250331_zWcY0vRrf8I1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the six months ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current Tax:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--CurrentTaxExpenseIncome_pn3n3_z313Uc1jc6sk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 10pt; width: 60%; text-align: left">PRC Income Tax Expense</td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">2</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">6</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--IncomeTaxExpenseContinuingOperations_pn3n3_ziO0LOas9psd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> British Virgin Islands Profits Tax The Company has not been subject to any taxation in this jurisdiction for the six months ended March 31, 2026 and 2025. Hong Kong Profits Tax The subsidiaries in Hong Kong are subject to tax charged on Hong Kong sourced income, the corporate tax rate in Hong Kong is a two-tier one starting with the year of assessment 2018/2019 (from April 1, 2018): the tax is 8.25% (7.5% for unincorporated companies) on the first 2 million HKD of taxable profits and 16.5% (15% for unincorporated companies) for the rest of the profits. No Hong Kong profits tax has been provided as the Company has no assessable profit arising in Hong Kong for the six months ended March 31, 2026 and 2025. US Income Tax The Company’s U.S. subsidiaries are subject to U.S. federal income tax rate of 21%, and New York state corporate income tax with rates ranging from 6.5% to 7.25%. PRC Income Tax Most subsidiaries of the Company in the PRC are subject to the enterprise income tax in accordance with “PRC Enterprise Income Tax Law”, and the applicable income tax rate for the six months ended March 31, 2026 and 2025 is 25%. Both Antelope Holdings (Chengdu) Co., Ltd (“Antelope Chengdu”) and Chengdu Future Talented Management and Consulting Co, Ltd (“Chengdu Future”) are subject to 5.0% preferential income tax rate since it qualified as a high-tech company for the six months ended March 31, 2026 and 2025.

SCHEDULE OF INFORMATION ABOUT INCOME TAX EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20251001__20260331_zDCcZRcCZcOh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20241001__20250331_zWcY0vRrf8I1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the six months ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current Tax:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--CurrentTaxExpenseIncome_pn3n3_z313Uc1jc6sk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 10pt; width: 60%; text-align: left">PRC Income Tax Expense</td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">2</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">6</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--IncomeTaxExpenseContinuingOperations_pn3n3_ziO0LOas9psd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">6</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2000

6000

2000

6000

The subsidiaries in Hong Kong are subject to tax charged on Hong Kong sourced income, the corporate tax rate in Hong Kong is a two-tier one starting with the year of assessment 2018/2019 (from April 1, 2018): the tax is 8.25% (7.5% for unincorporated companies) on the first 2 million HKD of taxable profits and 16.5% (15% for unincorporated companies) for the rest of the profits. No Hong Kong profits tax has been provided as the Company has no assessable profit arising in Hong Kong for the six months ended March 31, 2026 and 2025. 0.21 0.065 0.0725

0.25

0.050

8. LOSS PER SHARE SCHEDULE OF LOSS PER SHARE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251001__20260331_z4KE6vVDo8ra" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20241001__20250331_z8T2KXBVihak" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the six months ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eifrs-full--ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityAbstract_iB_zBq2JuO3jEU2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loss attributable to holders of ordinary shares (USD’000):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--ProfitLossAttributableToOwnersOfParent_pn3n3_zWNgTh55ijb2" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-bottom: 1pt">Net loss</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">(3,327</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">(4,130</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_406_ecustom--WeightedAverageSharesBasic_pid_zosmaRoETaPd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Weighted average number of ordinary shares outstanding used in computing basic earnings per share *</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,726,200</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,440,920</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--WeightedAverageSharesDiluted_pid_zNMOxwwpPQBh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Weighted average number of ordinary shares outstanding used in computing diluted earnings per share *</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,726,200</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,440,920</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--BasicEarningsLossPerShare_pid_zUcF1TREnaR9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Income (loss) per share - basic (USD)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(0.89</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1.69</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eifrs-full--DilutedEarningsLossPerShare_pid_z7Egdcl0VhBi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Income (loss) per share - diluted (USD) **</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(0.89</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1.69</td><td style="text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">*</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The number of shares reflected the one-for-six reverse split effective on March 5, 2026.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">**</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Warrants to purchase Class A ordinary shares are not included in the diluted loss per share calculations when their effect is antidilutive. For the six months ended March 31, 2026 and 2025, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_900_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iI_pid_uEquityInstrument_c20260630__ifrs-full--ClassesOfOrdinarySharesAxis__custom--PurchaseOfOrdinarySharesMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember_zVtDimFYJK1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">175 shares and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iI_pid_uEquityInstrument_c20250630__ifrs-full--ClassesOfOrdinarySharesAxis__custom--PurchaseOfOrdinarySharesMember_zInfJuqFMc41" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">209 shares, respectively, on a weighted average basis of potential Class A ordinary shares related to outstanding Class A ordinary shares warrants were excluded from the calculation of diluted net loss per share as such shares are antidilutive when there is a loss.</td></tr> </table>

SCHEDULE OF LOSS PER SHARE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251001__20260331_z4KE6vVDo8ra" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20241001__20250331_z8T2KXBVihak" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the six months ended March 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eifrs-full--ProfitLossAttributableToOrdinaryEquityHoldersOfParentEntityAbstract_iB_zBq2JuO3jEU2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loss attributable to holders of ordinary shares (USD’000):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--ProfitLossAttributableToOwnersOfParent_pn3n3_zWNgTh55ijb2" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-bottom: 1pt">Net loss</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">(3,327</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">(4,130</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_406_ecustom--WeightedAverageSharesBasic_pid_zosmaRoETaPd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Weighted average number of ordinary shares outstanding used in computing basic earnings per share *</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,726,200</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,440,920</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--WeightedAverageSharesDiluted_pid_zNMOxwwpPQBh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Weighted average number of ordinary shares outstanding used in computing diluted earnings per share *</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,726,200</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,440,920</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--BasicEarningsLossPerShare_pid_zUcF1TREnaR9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Income (loss) per share - basic (USD)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(0.89</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1.69</td><td style="text-align: left">)</td></tr> <tr id="xdx_403_eifrs-full--DilutedEarningsLossPerShare_pid_z7Egdcl0VhBi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Income (loss) per share - diluted (USD) **</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(0.89</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1.69</td><td style="text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">*</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The number of shares reflected the one-for-six reverse split effective on March 5, 2026.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">**</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Warrants to purchase Class A ordinary shares are not included in the diluted loss per share calculations when their effect is antidilutive. For the six months ended March 31, 2026 and 2025, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_900_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iI_pid_uEquityInstrument_c20260630__ifrs-full--ClassesOfOrdinarySharesAxis__custom--PurchaseOfOrdinarySharesMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember_zVtDimFYJK1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">175 shares and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPU1MgUEVSIFNIQVJFIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iI_pid_uEquityInstrument_c20250630__ifrs-full--ClassesOfOrdinarySharesAxis__custom--PurchaseOfOrdinarySharesMember_zInfJuqFMc41" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">209 shares, respectively, on a weighted average basis of potential Class A ordinary shares related to outstanding Class A ordinary shares warrants were excluded from the calculation of diluted net loss per share as such shares are antidilutive when there is a loss.</td></tr> </table>

-3327000

-4130000

3726200 2440920 3726200 2440920

-0.89

-1.69

-0.89

-1.69

175

209

9. LOAN RECEIVABLE From March 31, 2023 to March 31, 2026, Anhui Zhongjun Enterprise Management Co., Ltd (“Anhui Zhongjun”) borrowed a total of $ 20,532,000 from Antelope Enterprise Holdings (Chengdu) Co., Ltd. This loan will be repaid in installments over a period of three years from the date of disbursement. On September 1, 2025, the Company signed an amend repayment agreement, per the amend agreement, the company has waived its right to collect interest. Anhui Zhongjun is required to repay the full amount before December 31, 2030.

20532000

10. NOTE RECEIVABLES On April 28, 2023, the Company completed the sale of Stand Best Creation Limited and its subsidiaries, Hengda and Hengdali, to New Stonehenge Limited for a total of $ 8,500,000. On September 27, 2025, the Company signed an amend repayment agreement, per the amend agreement, the company has waived its right to collect interest and New Stonehenge Limited is required to repay the full amount before April 28, 2027. As of March 31, 2026, total balance of note receivables was $ 5,255,000. 8500000 5255000

11. TRADE PAYABLES SCHEDULE OF INFORMATION ABOUT TRADE PAYABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Trade payables</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_985_eifrs-full--TradeAndOtherCurrentPayables_iI_pn3n3_c20260331_zRu01IR6sUTk" style="border-bottom: Black 2.5pt double; width: 16%; text-align: right" title="Trade payables">2,099</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_989_eifrs-full--TradeAndOtherCurrentPayables_iI_pn3n3_c20250930_zm7H88Or9Ox9" style="border-bottom: Black 2.5pt double; width: 16%; text-align: right" title="Trade payables">1,930</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Trade payables are denominated in Renminbi, non-interest bearing and generally settled within 120-day terms. All of the trade payables are expected to be settled within one year. The carrying value of trade payables is considered to be a reasonable approximation of fair value.

SCHEDULE OF INFORMATION ABOUT TRADE PAYABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Trade payables</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_985_eifrs-full--TradeAndOtherCurrentPayables_iI_pn3n3_c20260331_zRu01IR6sUTk" style="border-bottom: Black 2.5pt double; width: 16%; text-align: right" title="Trade payables">2,099</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_989_eifrs-full--TradeAndOtherCurrentPayables_iI_pn3n3_c20250930_zm7H88Or9Ox9" style="border-bottom: Black 2.5pt double; width: 16%; text-align: right" title="Trade payables">1,930</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2099000

1930000

12. ACCRUED LIABILITIES AND OTHER PAYABLES SCHEDULE OF INFORMATION ABOUT ACCRUED LIABILITIES AND OTHER PAYABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20260331_zbCOFqy8tWsf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250930_zdM5oNBGFfT1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_ecustom--AccruedSalaryCurrent_iI_pn3n3_maCAEAOzaUz_zUgVMUNUSjI1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accrued salary</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">390</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">100</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--OtherCurrentPayables_iI_pn3n3_maCAEAOzaUz_zc9hH9F6hGhc" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,129</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,926</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_iTI_pn3n3_mtCAEAOzaUz_zF1EZtBe5DAe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,519</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,026</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Accrued liabilities consist mainly of accrued rental, wages and utility expenses. The carrying value of accrued liabilities and other payables is considered to be a reasonable approximation of fair value.

SCHEDULE OF INFORMATION ABOUT ACCRUED LIABILITIES AND OTHER PAYABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20260331_zbCOFqy8tWsf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250930_zdM5oNBGFfT1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_ecustom--AccruedSalaryCurrent_iI_pn3n3_maCAEAOzaUz_zUgVMUNUSjI1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accrued salary</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">390</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">100</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--OtherCurrentPayables_iI_pn3n3_maCAEAOzaUz_zc9hH9F6hGhc" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,129</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,926</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--CurrentAccruedExpensesAndOtherCurrentLiabilities_iTI_pn3n3_mtCAEAOzaUz_zF1EZtBe5DAe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,519</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,026</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 390000 100000

1129000

1926000

1519000

2026000

13. RIGHT-OF-USE ASSETS AND LEASES LIABILITIES (a) Amounts recognized in the consolidated statement of financial position <p id="xdx_89A_eifrs-full--DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory_zWTUyW9ttizk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The carrying amounts of right-of-use assets for lease are as below: SUMMARY OF CARRYING AMOUNTS OF RIGHT-OF-USE ASSETS FOR LEASE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Net book amount at September 30, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,095,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net book amount at March 31, 2026</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">800,000</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_89D_ecustom--DisclosureOfDetailedInformationAboutLeaseLiabilitiesExplanatory_zuzCWs9JfLi5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The lease liabilities are as below: SCHEDULE OF LEASE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_49F_20260331_zmx6zWznAT5l" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_490_20250930_zyxsEW79Fqih" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_maLLzh7U_z5bsoY5vYfHc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Lease liabilities - current</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">228</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">346</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--NoncurrentLeaseLiabilities_iI_pn3n3_maLLzh7U_zZMGuSvgnBMc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities – non-current</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">629</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">808</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--LeaseLiabilities_iTI_pn3n3_mtLLzh7U_znIsrPXUavvd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">857</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,154</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_893_eifrs-full--MaturityAnalysisForNonderivativeFinancialLiabilities_z3xOKNFSD1F2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">Contractual undiscounted cash flows for the leases: SCHEDULE OF CONTRACTUAL UNDISCOUNTED CASH FLOWS FOR THE LEASES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of March 31, 2026 (Unaudited)</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Within one year</td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td><td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">One to five years</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total contractual undiscounted cash flow</td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD’000</td> <td> </td><td style="padding-bottom: 1pt"> </td><td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD’000</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD’000</td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Undiscounted cash flows for the leases:</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eifrs-full--GrossLeaseLiabilities_iI_pn3n3_c20260331__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_zAvElngRate7" style="width: 14%; text-align: right" title="Total contractual undiscounted cash flows">318</td> <td style="width: 1%"> </td><td style="width: 2%; text-align: left"> </td><td style="width: 1%"> </td> <td id="xdx_982_eifrs-full--GrossLeaseLiabilities_iI_pn3n3_c20260331__ifrs-full--MaturityAxis__custom--LaterThanOneYearsAndNotLaterThanFiveYearsMember_zZtjlUrJyJF6" style="width: 14%; text-align: right">717</td><td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td id="xdx_98B_eifrs-full--GrossLeaseLiabilities_iI_pn3n3_c20260331_zo0E2EHmi5vb" style="text-align: right; width: 14%">1,035</td> <td style="width: 1%"> </td></tr> </table> Contractual undiscounted cash flows for the leases: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Within one year</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">One to five years</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total contractual undiscounted cash flow</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 1pt">Undiscounted cash flows for the leases:</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--GrossLeaseLiabilities_iI_pn3n3_c20250930__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_zi1CepiJswnh" style="padding-bottom: 1pt; width: 14%; text-align: right" title="Total contractual undiscounted cash flows">463</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td id="xdx_985_eifrs-full--GrossLeaseLiabilities_iI_pn3n3_c20250930__ifrs-full--MaturityAxis__custom--LaterThanOneYearsAndNotLaterThanFiveYearsMember_zm5llzCtTiG5" style="padding-bottom: 1pt; width: 14%; text-align: right">939</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td id="xdx_987_eifrs-full--GrossLeaseLiabilities_iI_pn3n3_c20250930_z6mDF89Zurbj" style="padding-bottom: 1pt; width: 14%; text-align: right">1,402</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> </table> (b) Amounts recognized in the consolidated income statement <p id="xdx_89C_ecustom--ScheduleOfIncomeStatementShowingAmountRelatingToLeaseExplanatory_zZ7hbp5cJSH7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The consolidated income statement shows the following amounts relating to leases: SUMMARY OF CONSOLIDATED INCOME STATEMENT SHOWING THE AMOUNTS RELATING TO LEASES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Six months ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Amortization charge of right-of-use assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20251001__20260331__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_z02JBbNNhiqg" style="width: 16%; text-align: right" title="Amortization charge of right-of-use assets">100</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20251001__20260331__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_z5CM8RusS0Xj" style="text-align: right" title="Interest expense on lease liability">54</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Six months ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Amortization charge of right-of-use assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20241001__20250331__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zw1OlOJNxYv5" style="width: 16%; text-align: right" title="Amortization charge of right-of-use assets">148</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20241001__20250331__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_z8DNt1ae39ui" style="text-align: right" title="Interest expense on lease liability">82</td><td style="text-align: left"> </td></tr> </table> The total cash outflow in financing activities for leases during the six months ended March 31, 2026 and 2025 was $ 154,000, and $ 230,000, respectively.

<p id="xdx_89A_eifrs-full--DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory_zWTUyW9ttizk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The carrying amounts of right-of-use assets for lease are as below: SUMMARY OF CARRYING AMOUNTS OF RIGHT-OF-USE ASSETS FOR LEASE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Net book amount at September 30, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,095,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net book amount at March 31, 2026</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">800,000</td><td style="text-align: left"> </td></tr> </table>

1095000

800000

<p id="xdx_89D_ecustom--DisclosureOfDetailedInformationAboutLeaseLiabilitiesExplanatory_zuzCWs9JfLi5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The lease liabilities are as below: SCHEDULE OF LEASE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_49F_20260331_zmx6zWznAT5l" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_490_20250930_zyxsEW79Fqih" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eifrs-full--CurrentLeaseLiabilities_iI_pn3n3_maLLzh7U_z5bsoY5vYfHc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Lease liabilities - current</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">228</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">346</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--NoncurrentLeaseLiabilities_iI_pn3n3_maLLzh7U_zZMGuSvgnBMc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities – non-current</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">629</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">808</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--LeaseLiabilities_iTI_pn3n3_mtLLzh7U_znIsrPXUavvd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">857</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,154</td><td style="text-align: left"> </td></tr> </table>

228000

346000

629000

808000

857000

1154000

<p id="xdx_893_eifrs-full--MaturityAnalysisForNonderivativeFinancialLiabilities_z3xOKNFSD1F2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">Contractual undiscounted cash flows for the leases: SCHEDULE OF CONTRACTUAL UNDISCOUNTED CASH FLOWS FOR THE LEASES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of March 31, 2026 (Unaudited)</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Within one year</td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td><td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">One to five years</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total contractual undiscounted cash flow</td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD’000</td> <td> </td><td style="padding-bottom: 1pt"> </td><td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD’000</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD’000</td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Undiscounted cash flows for the leases:</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eifrs-full--GrossLeaseLiabilities_iI_pn3n3_c20260331__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_zAvElngRate7" style="width: 14%; text-align: right" title="Total contractual undiscounted cash flows">318</td> <td style="width: 1%"> </td><td style="width: 2%; text-align: left"> </td><td style="width: 1%"> </td> <td id="xdx_982_eifrs-full--GrossLeaseLiabilities_iI_pn3n3_c20260331__ifrs-full--MaturityAxis__custom--LaterThanOneYearsAndNotLaterThanFiveYearsMember_zZtjlUrJyJF6" style="width: 14%; text-align: right">717</td><td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td id="xdx_98B_eifrs-full--GrossLeaseLiabilities_iI_pn3n3_c20260331_zo0E2EHmi5vb" style="text-align: right; width: 14%">1,035</td> <td style="width: 1%"> </td></tr> </table> Contractual undiscounted cash flows for the leases: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Within one year</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">One to five years</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total contractual undiscounted cash flow</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 1pt">Undiscounted cash flows for the leases:</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--GrossLeaseLiabilities_iI_pn3n3_c20250930__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_zi1CepiJswnh" style="padding-bottom: 1pt; width: 14%; text-align: right" title="Total contractual undiscounted cash flows">463</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td id="xdx_985_eifrs-full--GrossLeaseLiabilities_iI_pn3n3_c20250930__ifrs-full--MaturityAxis__custom--LaterThanOneYearsAndNotLaterThanFiveYearsMember_zm5llzCtTiG5" style="padding-bottom: 1pt; width: 14%; text-align: right">939</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td id="xdx_987_eifrs-full--GrossLeaseLiabilities_iI_pn3n3_c20250930_z6mDF89Zurbj" style="padding-bottom: 1pt; width: 14%; text-align: right">1,402</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> </table>

318000

717000

1035000

463000

939000

1402000

<p id="xdx_89C_ecustom--ScheduleOfIncomeStatementShowingAmountRelatingToLeaseExplanatory_zZ7hbp5cJSH7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">The consolidated income statement shows the following amounts relating to leases: SUMMARY OF CONSOLIDATED INCOME STATEMENT SHOWING THE AMOUNTS RELATING TO LEASES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Six months ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Amortization charge of right-of-use assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20251001__20260331__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_z02JBbNNhiqg" style="width: 16%; text-align: right" title="Amortization charge of right-of-use assets">100</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20251001__20260331__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_z5CM8RusS0Xj" style="text-align: right" title="Interest expense on lease liability">54</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Six months ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD’000</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">Amortization charge of right-of-use assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eifrs-full--DepreciationRightofuseAssets_pn3n3_c20241001__20250331__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_zw1OlOJNxYv5" style="width: 16%; text-align: right" title="Amortization charge of right-of-use assets">148</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--InterestExpenseOnLeaseLiabilities_pn3n3_c20241001__20250331__ifrs-full--ClassesOfAssetsAxis__ifrs-full--RightofuseAssetsMember_z8DNt1ae39ui" style="text-align: right" title="Interest expense on lease liability">82</td><td style="text-align: left"> </td></tr> </table>

100000

54000

148000

82000

154000

230000

14. DIGITAL ASSETS During the six months ended March 31, 2026, the Company purchased digital assets from BitGo Trust Company, a digital asset infrastructure and financial services company. The table below summarizes the amounts shown on the Company’s consolidated balance sheet as of March 31, 2026. SCHEDULE OF DIGITAL ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Units</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Cost Basis</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fair Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Digital assets held:</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 46%; padding-bottom: 1pt; padding-left: 10pt">Bitcoin</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td id="xdx_982_ecustom--DigitalAssetsBitcoinUnits_iI_pid_c20260331_zwr3TqKyA5Ie" style="padding-bottom: 1pt; width: 14%; text-align: right" title="Digital assets, Bitcoin units">13.25</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left">$</td><td id="xdx_986_ecustom--DigitalAssetsCost_iI_c20260331_zE12wkNb1V3b" style="padding-bottom: 1pt; width: 14%; text-align: right" title="Digital assets, Cost Basis">899,578</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--DigitalAssetsAtFairValue_iI_c20260331_zaQMDtZlhhIj" style="padding-bottom: 1pt; width: 14%; text-align: right" title="Digital assets, Fair value">904,424</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> </table> Bitcoin does not represent cash, cash equivalents, or a stablecoin, and it is not redeemable or convertible on a dollar-for-dollar basis with any fiat currency. The value of Bitcoin is not fixed and is subject to market volatility, with prices determined by supply and demand in active trading markets. As of March 31, 2026, no impairment or downward revaluation was recognized. The following represents the changes in quantity of bitcoin and the respective fair value: SCHEDULE OF CHANGES IN QUANTITY OF BITCOIN <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Bitcoin</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fair Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Beginning balance as of October 1, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td id="xdx_987_ecustom--DigitalAssetsBitcoinUnits_iS_pid_c20251001__20260331_zsELsRQjzN4j" style="padding-bottom: 1pt; text-align: right" title="Digital assets, Bitcoin units">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left">$</td><td id="xdx_98F_ecustom--DigitalAssetsAtFairValue_iS_c20251001__20260331_z9igukidLK4f" style="padding-bottom: 1pt; text-align: right" title="Digital assets, Fair value">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: justify; padding-bottom: 1pt">Bitcoin purchased</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td id="xdx_988_ecustom--DigitalAssetsBitcoinPurchased_pid_c20251001__20260331_z4fLHnd4ghaa" style="padding-bottom: 1pt; width: 16%; text-align: right" title="Digital assets, Bitcoin purchased">14.64</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td id="xdx_983_ecustom--DigitalAssetsFairValueBitcoinPurchased_c20251001__20260331_zipY30uaiLE8" style="padding-bottom: 1pt; width: 16%; text-align: right" title="Digital assets, Fair Value, Bitcoin purchased">1,000,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Bitcoin sold</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td id="xdx_98A_ecustom--DigitalAssetsBitcoinSold_pid_c20251001__20260331_z8OetRprd7s4" style="padding-bottom: 1pt; text-align: right" title="Digital assets, Bitcoin sold">(1.39</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td id="xdx_983_ecustom--DigitalAssetsFairValueBitcoinSold_c20251001__20260331_zbr4CbBKC12e" style="padding-bottom: 1pt; text-align: right" title="Digital assets, Fair Value, Bitcoin sold">(100,422</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Net realized gain on investments in bitcoin</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--DigitalAssetsNetRealizedGainLossOnInvestmentsInBitcoinUnits_pid_c20251001__20260331_zSdavyAkCbyf" style="border-bottom: Black 1pt solid; text-align: right" title="Digital assets, Net realized gain (loss) on investments in bitcoin units">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--NetRealizedGainLossOnInvestmentsInBitcoin_c20251001__20260331_zionCSwDQZl8" style="border-bottom: Black 1pt solid; text-align: right" title="Digital assets, Fair Value, Net realized gain (loss) on investments in bitcoin">4,846</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Ending balance as of March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_ecustom--DigitalAssetsBitcoinUnits_iE_pid_c20251001__20260331_zIdOANu1NCq1" style="border-bottom: Black 2.5pt double; text-align: right" title="Digital assets, Bitcoin units">13.25</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_ecustom--DigitalAssetsAtFairValue_iE_c20251001__20260331_zE3ZiqgPGoF5" style="border-bottom: Black 2.5pt double; text-align: right" title="Digital assets, Fair value">904,424</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> SCHEDULE OF DIGITAL ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Units</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Cost Basis</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fair Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Digital assets held:</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 46%; padding-bottom: 1pt; padding-left: 10pt">Bitcoin</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td id="xdx_982_ecustom--DigitalAssetsBitcoinUnits_iI_pid_c20260331_zwr3TqKyA5Ie" style="padding-bottom: 1pt; width: 14%; text-align: right" title="Digital assets, Bitcoin units">13.25</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left">$</td><td id="xdx_986_ecustom--DigitalAssetsCost_iI_c20260331_zE12wkNb1V3b" style="padding-bottom: 1pt; width: 14%; text-align: right" title="Digital assets, Cost Basis">899,578</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left">$</td><td id="xdx_984_ecustom--DigitalAssetsAtFairValue_iI_c20260331_zaQMDtZlhhIj" style="padding-bottom: 1pt; width: 14%; text-align: right" title="Digital assets, Fair value">904,424</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> </table> 13.25 899578000 904424000 0 SCHEDULE OF CHANGES IN QUANTITY OF BITCOIN <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Bitcoin</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fair Value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Beginning balance as of October 1, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td id="xdx_987_ecustom--DigitalAssetsBitcoinUnits_iS_pid_c20251001__20260331_zsELsRQjzN4j" style="padding-bottom: 1pt; text-align: right" title="Digital assets, Bitcoin units">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left">$</td><td id="xdx_98F_ecustom--DigitalAssetsAtFairValue_iS_c20251001__20260331_z9igukidLK4f" style="padding-bottom: 1pt; text-align: right" title="Digital assets, Fair value">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: justify; padding-bottom: 1pt">Bitcoin purchased</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td id="xdx_988_ecustom--DigitalAssetsBitcoinPurchased_pid_c20251001__20260331_z4fLHnd4ghaa" style="padding-bottom: 1pt; width: 16%; text-align: right" title="Digital assets, Bitcoin purchased">14.64</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td id="xdx_983_ecustom--DigitalAssetsFairValueBitcoinPurchased_c20251001__20260331_zipY30uaiLE8" style="padding-bottom: 1pt; width: 16%; text-align: right" title="Digital assets, Fair Value, Bitcoin purchased">1,000,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Bitcoin sold</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td id="xdx_98A_ecustom--DigitalAssetsBitcoinSold_pid_c20251001__20260331_z8OetRprd7s4" style="padding-bottom: 1pt; text-align: right" title="Digital assets, Bitcoin sold">(1.39</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td id="xdx_983_ecustom--DigitalAssetsFairValueBitcoinSold_c20251001__20260331_zbr4CbBKC12e" style="padding-bottom: 1pt; text-align: right" title="Digital assets, Fair Value, Bitcoin sold">(100,422</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Net realized gain on investments in bitcoin</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_ecustom--DigitalAssetsNetRealizedGainLossOnInvestmentsInBitcoinUnits_pid_c20251001__20260331_zSdavyAkCbyf" style="border-bottom: Black 1pt solid; text-align: right" title="Digital assets, Net realized gain (loss) on investments in bitcoin units">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_ecustom--NetRealizedGainLossOnInvestmentsInBitcoin_c20251001__20260331_zionCSwDQZl8" style="border-bottom: Black 1pt solid; text-align: right" title="Digital assets, Fair Value, Net realized gain (loss) on investments in bitcoin">4,846</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Ending balance as of March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_ecustom--DigitalAssetsBitcoinUnits_iE_pid_c20251001__20260331_zIdOANu1NCq1" style="border-bottom: Black 2.5pt double; text-align: right" title="Digital assets, Bitcoin units">13.25</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_ecustom--DigitalAssetsAtFairValue_iE_c20251001__20260331_zE3ZiqgPGoF5" style="border-bottom: Black 2.5pt double; text-align: right" title="Digital assets, Fair value">904,424</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 14.64 1000000000 -1.39 -100422000 4846000 13.25 904424000

15. NOTE PAYABLES Unsecured Promissory Note in December 2022 On December 12, 2022, the Company entered into a note purchase agreement (the “2022 Note Purchase Agreement”) with an investor, pursuant to which the Company issued to the investor an unsecured Promissory Note of $<span id="xdx_90B_ecustom--UnsecuredPromissoryNote_iI_c20221212__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember_zAHzDQWsRE26" title="Unsecured Promissory Note">1,332,500, for $<span id="xdx_90A_ecustom--ProceedsFromPromissoryNotes_c20221212__20221212__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember_zNBpdDyQghR9" title="Proceeds from promissory note">1,250,000 in gross proceeds. The note included an original issue discount, or OID, of $<span id="xdx_90D_ecustom--OriginalIssueDiscount_c20221212__20221212__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember_zkGxtQ7re8fi" title="Original issue discount">62,500 along with $<span id="xdx_90D_ecustom--InvestorsFees_c20221212__20221212__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember_zVm98iHiLpGj" title="Investors fees">20,000 for investor’s fees, costs and other transaction expenses in connection with the issuance of the note. This OID was recognized as a debt discount is amortized over the life of the note. The note bears interest at <span id="xdx_90E_ecustom--PercentageOfDebtInterest_pid_dp_uPure_c20221212__20221212__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember_zwVyE06ylej7" title="Debt interest percentage">8% per annum compounding daily, and has a term of 18 months. Company may prepay all or a portion of the Note at any time by paying <span id="xdx_906_ecustom--PrepaymentOutstandingBalancePercentage_pid_dp_uPure_c20221212__20221212__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember_zSyE5Pp6TxDh" title="Outstanding balance elected for prepayment">120% of the outstanding balance elected for pre-payment. The Investor has the right to redeem the Note at any time six (6) months after the 2022 note purchase price date (the “2022 Note Redemption Start Date”), subject to maximum monthly redemption amount of $<span id="xdx_90E_ecustom--MaximumMonthlyRedemptionAmount_c20221212__20221212__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember_zYJl5nZ0ws75" title="Redemption amount">200,000. The Company should pay the applicable redemption amount in cash to the Investor within three (3) Trading Days following the investor’s delivery of a redemption notice. At the end of each month following the 2022 Note Redemption Start Date, if the Company has not reduced the outstanding balance by at least $<span id="xdx_900_ecustom--OutstandingBalanceOfPromissoryNotes_c20221212__20221212__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember_zr3r6QoCxtOd" title="Outstanding balance of promissory notes">200,000, then by the fifth (5th) day of the following month, the Company must pay in cash to the Investor the difference between $<span id="xdx_908_ecustom--OutstandingBalanceOfPromissoryNotes_c20221212__20221212__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember_zPEB5hbnF5s" title="Outstanding balance of promissory notes">200,000 and the amount actually redeemed in such month or the Outstanding Balance will automatically increase by one percent (<span id="xdx_907_ecustom--PercentageOfOutstandingBalance_pid_dp_uPure_c20221212__20221212__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember_zdGEU8eR9Rxb" title="Outstanding balance percentage">1%) as of such fifth (5th) day. Under the 2022 Note Purchase Agreement, while the Note is outstanding, the Company agreed to keep adequate public information available and maintain its Nasdaq listing. Upon the occurrence of a Trigger Event (as defined in the note), <span id="xdx_902_ecustom--OutstandingBalanceInterestDescription_c20221212__20221212__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember_zVVSaZicBZG8" title="Outstanding balance interest description">the Investor shall have the right to increase the balance of the Note by fifteen percent (15%) for Major Trigger Event (as defined in the Note) and five percent (5%) for Minor Trigger Event (as defined in the Note). In addition, the Note provides that upon occurrence of an Event of Default (as defined in the note), the interest rate shall accrue on the outstanding balance at the rate equal to the lesser of twenty-two percent (22%) per annum or the maximum rate permitted under applicable law. During the six months ended March 31, 2025, the Company amortized OID of <span id="xdx_90C_ecustom--AmortizedForDiscount_dxL_c20241001__20250331__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementOneMember_zkStsaACk6E" title="Amortization for discount::XDX::-">nil and recorded $ <span id="xdx_907_eifrs-full--InterestExpense_c20241001__20250331__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementOneMember_zUsRpw01yUpd" title="Interest expense">2,764 interest expense on this note, and the Company and Lender exchanged partitioned notes of $ <span id="xdx_90B_ecustom--PartitionalNotes_c20241001__20250331__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementOneMember_z5IoHx8TwICl" title="Partitional notes">303,202 for the delivery of <span id="xdx_909_ecustom--SharesOfCommonStock_c20241001__20250331__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementOneMember_zk8xNjqfnKEc" title="Shares of common stock">6,395 Class A ordinary shares. The Company recorded $ <span id="xdx_909_ecustom--LossOnNoteConversion_c20241001__20250331__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementOneMember_zQB1oqQCN5S6" title="Loss on note conversion">71,075 losses on conversion of these notes in the six months ended March 31, 2025. As of March 31, 2025, the Company repaid in full of this note. Unsecured Promissory Note in July 2023 On July 26, 2023, the Company entered into a note purchase agreement (“2023 Note Purchase Agreement”) with an investor, pursuant to which the Company issued to the investor an unsecured Promissory Note of $ <span id="xdx_900_ecustom--UnsecuredPromissoryNote_iI_c20230726__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember_zrEnYQQHB189" title="Unsecured Promissory Note">1,070,000, for $<span id="xdx_90F_ecustom--ProceedsFromPromissoryNotes_c20230726__20230726__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember_zoz0VYqwUT78" title="Proceeds from promissory note">1,000,000 in gross proceeds. The note included an original issue discount, or OID, of $<span id="xdx_907_ecustom--OriginalIssueDiscount_c20230726__20230726__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember_ziWtN3rNdFl3" title="Original issue discount">50,000 along with $<span id="xdx_90F_ecustom--InvestorsFees_c20230726__20230726__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember_zp4MuEJDbiFf" title="Investor fees">20,000 for investor’s fees, costs and other transaction expenses in connection with the issuance of the note. This OID was recognized as a debt discount is amortized over the life of the note. The note bears interest at <span id="xdx_901_ecustom--PercentageOfDebtInterest_pid_dp_uPure_c20230726__20230726__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember_zl4sFuGOsXv6" title="Debt interest percentage">8% per annum compounding daily and has a term of 18 months. All outstanding principal and accrued interest on the Note will become due and payable eighteen (18) months after the purchase price of the Note is delivered by Purchaser to the Company (the “2023 Note Purchase Price Date”). The Company may prepay all or a portion of the Note at any time by paying <span id="xdx_90A_ecustom--PrepaymentOutstandingBalancePercentage_pid_dp_uPure_c20230726__20230726__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember_zbya213E4sl" title="Outstanding balance elected for prepayment">120% of the outstanding balance elected for pre-payment. The Investor has the right to redeem the Note at any time six (6) months after the 2023 Note Purchase Price Date (the “2023 Note Redemption Start Date”), subject to maximum monthly redemption amount of $<span id="xdx_909_ecustom--MaximumMonthlyRedemptionAmount_c20230726__20230726__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember_zAAOVPlErGke" title="Redemption amount">200,000. The Company should pay the applicable redemption amount in cash to the Investor within three (3) Trading Days following the investor’s delivery of a redemption notice. At the end of each month following the 2023 note Redemption Start Date, if the Company has not reduced the Outstanding Balance by at least $<span id="xdx_90D_ecustom--OutstandingBalanceOfPromissoryNotes_c20230726__20230726__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember_zJVEOFqrn5Ge" title="Outstanding balance of promissory notes">160,000, then by the fifth (5th) day of the following month, the Company must pay in cash to the Investor the difference between $<span id="xdx_905_ecustom--OutstandingBalanceOfPromissoryNotes_c20230726__20230726__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember_zjxNvkOLsSJl" title="Outstanding balance of promissory notes">160,000 and <span id="xdx_902_ecustom--OutstandingBalanceInterestDescription_iI_c20230726__20230726__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember_zEGWzqT0cXtf" title="Outstanding balance interest description">the amount actually redeemed in such month or the Outstanding Balance will automatically increase by one percent (1%) as of such fifth (5th) day. Under the 2023 Note Purchase Agreement, while the note is outstanding, the Company agreed to keep adequate public information available and maintain its Nasdaq listing. During the six months ended March 31, 2025, the Company amortized OID of $ <span id="xdx_902_ecustom--AmortizedForDiscount_c20241001__20250331__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementTwoMember_z9xrqCNzCOR4" title="Amortization for discount">7,000 and recorded $ <span id="xdx_90A_eifrs-full--InterestExpense_c20241001__20250331__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementTwoMember_zIF0XJlrQnpb" title="Interest expense">33,409 interest expense on this Note, and the Company and Lender exchanged partitioned notes of $ <span id="xdx_909_ecustom--PartitionalNotes_c20241001__20250331__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementTwoMember_zr6h09t3vZM3" title="Partitional notes">740,000 for the delivery of <span id="xdx_90D_ecustom--SharesOfCommonStock_c20241001__20250331__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementTwoMember_zn0lmipJHx44" title="Shares of common stock">20,348 Class A ordinary shares. The Company recorded $ <span id="xdx_908_ecustom--LossOnNoteConversion_c20241001__20250331__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementTwoMember_zEbz6y1Xa3t3" title="Loss on note conversion">277,449 loss on conversion of these notes in the six months ended March 31, 2025. On May 12, 2025, the Company repaid in full of this note. Unsecured Promissory Note in January 2024 On January 25, 2024, the Company entered into a note purchase agreement (the “2024 Note Purchase Agreement”) with Guoxiang Hu (the “Investor”), pursuant to which the Company issued the Investor an unsecured promissory note in the principal amount of $ <span id="xdx_90B_eifrs-full--NotionalAmount_iI_c20240125__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--TwoThousandTwentyFourNotePurchaseAgreementMember_zhLfwkdMxMli" title="Principal amount">4,630,000 (the “Note”). The Note bears interest at a rate of <span id="xdx_909_ecustom--PercentageOfDebtInterest_pid_dp_uPure_c20240125__20240125__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--TwoThousandTwentyFourNotePurchaseAgreementMember_zgYSexD1u6w8" title="Percentage of bears interest rate">16% per annum. All outstanding principal and accrued interest on the Note will become due and 9 months after the purchase price of the Note is delivered by Investor to the Company (the “Purchase Price Date”). The Company may prepay all or a portion of the outstanding balance of the Note prior to its maturity date. Global Pacific Securities US Inc. (“Global Pacific”) has acted as the lead advisor of the Company for the transaction contemplated in the 2024 Note Purchase Agreement, and the Company agreed to pay Global Pacific a cash fee equal to three percent (<span id="xdx_902_ecustom--PercentageOfCashFee_pid_dp_uPure_c20240125__20240125__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--TwoThousandTwentyFourNotePurchaseAgreementMember_zhjcbMgHOFT1" title="Percentage of cash fee">3%) of the gross proceeds and to reimburse Global Pacific for its accountable expenses up to $ <span id="xdx_90C_ecustom--AccountableExpenses_iI_c20240125__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--TwoThousandTwentyFourNotePurchaseAgreementMember_zbgfGLgLluwb" title="Accountable expenses">30,000 and to issue to Global Pacific restricted Class A ordinary shares of the Company (“Share Compensation”), in an amount equal to <span id="xdx_901_ecustom--PercentageOfGrossProceeds_pid_dp_uPure_c20240125__20240125__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--TwoThousandTwentyFourNotePurchaseAgreementMember_zRl9SNnHk4Ih" title="Percentage of gross proceeds">7.5% of the gross proceeds. On February 2, 2024, the Company issued <span id="xdx_90B_eifrs-full--NumberOfSharesIssued_iI_pid_c20240202__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--TwoThousandTwentyFourNotePurchaseAgreementMember__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__custom--RestrictedClassAOrdinarySharesMember_zLAHM7TjjPg4" title="Shares issued">193,994 restricted Class A ordinary shares to Global Pacific. In addition, the Company may not assign the Note without prior written consent of the Investor. The Investor may be sold, assigned or transferred by the Investor without the Company’s prior written consent. However, in the event that the Company has identified any individual(s) or entity(ies) that is satisfactory to the Company, to purchase the Note from the Investor, the Investor agreed to use his best efforts to sell, transfer and assign the Note to such individual or entity identified by the Company within ten (10) calendar days following receipt of a written notice from the Company, at a price that equal to the outstanding balance of the Note. Under the 2024 Note Purchase Agreement, Weilai Zhang, our CEO and Chairman of the board, agreed to enter into a share pledge agreement with the Investor, on January 25, 2024 (the “Pledge Agreement”), to pledge all Class B ordinary shares of the Company, no par value (“Class B ordinary shares”) owned by him, including any additional Class B ordinary shares issued to him while the Note is outstanding, and any proceeds thereof to secure the Company’s payment and performance of any and all obligations, liabilities and indebtedness of the Company to the Investor pursuant to the terms of the 2024 Note Purchase Agreement. During the six months ended March 31, 2025, the Company recorded $ <span id="xdx_909_eifrs-full--InterestExpense_c20241001__20250331__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--TwoThousandTwentyFourNotePurchaseAgreementMember_zgaaOGqxekTd" title="Interest expense">571,032 interest expense on this Note, and the Company and Lender exchanged partitioned notes of $ <span id="xdx_90C_ecustom--LenderExchangePartitionedNote_c20241001__20250331__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--TwoThousandTwentyFourNotePurchaseAgreementMember_zstimEAi5vZc" title="Lender exchange partitioned notes">250,000 for the delivery of <span id="xdx_901_ecustom--ReverseStockSplitShares_c20241001__20250331__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--TwoThousandTwentyFourNotePurchaseAgreementMember_z2c5mjM07eg5" title="Pre-reverse split shares">8,333 Class A ordinary shares. The Company recorded $ <span id="xdx_901_ecustom--LossOnNoteConversion_c20240301__20250331__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--TwoThousandTwentyFourNotePurchaseAgreementMember_ztRxDcGJqCdd" title="Loss on note conversion">30,000 gain on conversion of these notes in the six months ended March 31, 2025. On September 15, 2025, the Company repaid in full of this note. Unsecured Promissory Note in September 2024 On September 25, 2024, the Company entered into a Note Purchase Agreement with an investor, pursuant to which the Company issued to the Purchaser an unsecured Promissory Note of $<span id="xdx_90A_ecustom--UnsecuredPromissoryNote_iI_c20240925__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember_zizJOcc2R67c" title="Unsecured Promissory Note">990,000, for $<span id="xdx_901_ecustom--ProceedsFromPromissoryNotes_c20240925__20240925__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember_zuwuGegyuaH9" title="Proceeds from promissory note">886,000 in gross proceeds. The Note included an original issue discount (“OID”) of $<span id="xdx_902_ecustom--OriginalIssueDiscount_c20240925__20240925__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember_zCwO4j0ptYLj" title="Original issue discount">99,000 along with $<span id="xdx_909_ecustom--InvestorsFees_c20240925__20240925__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember_zc1bX0VIanS2" title="Investor fees">5,000 for investor’s fees, costs and other transaction expenses in connection with the issuance of the note. The OID was recognized as a debt discount is amortized over the life of the note. The Note is due on March 25, 2025. During the six months ended March 31, 2025, the Company amortized OID of $<span id="xdx_906_ecustom--AmortizedForDiscount_c20241001__20250331__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember_zZjSK1jox7Sd" title="Amortization for discount">99,000 on this Note and the Company and Lender exchanges these Partitioned notes of $<span id="xdx_90C_ecustom--PartitionalNotes_c20241001__20250331__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember_zQk5jxLQ59V4" title="Partitional notes">990,000 for the delivery of <span id="xdx_900_ecustom--SharesOfCommonStock_c20241001__20250331__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember_zZ0yesULToOh" title="Shares of common stock">9,039 shares of the Company’s common stock (pre-reverse split). The Company recorded $<span id="xdx_901_ecustom--LossOnNoteConversion_c20241001__20250331__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember_zDd7WF6PpHFe" title="Loss on note conversion">142,055 loss on conversion of these notes for the six months ended March 31, 2025. As of March 31, 2025, the Company repaid in full of this note. Unsecured Promissory Note in July 2025 On July 24, 2025, the Company entered into a Note Purchase Agreement with an investor, pursuant to which the Company issued an unsecured promissory note with an aggregate commitment of up to $ <span id="xdx_903_ecustom--UnsecuredPromissoryNote_iI_c20250724__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zHoI0ERJsj4c" title="Unsecured promissory note">50,000,000 (the “Commitment Amount”). On July 24, 2025, the investor funded an initial pre-paid purchase in the principal amount of $ 2,427,500, which included an original issue discount of $ <span id="xdx_90B_ecustom--OriginalIssueDiscount_c20250724__20250724__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember_zQNLGyjYANM7" title="Original issue discount">157,500, and bears interest at a rate of <span id="xdx_901_ecustom--PercentageOfDebtInterest_pid_dp_uPure_c20250724__20250724__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember_zzmELAd1B0Qd" title="Debt interest percentage">8% per annum. In addition, the Company agreed to pay the investor $ <span id="xdx_908_eifrs-full--ProfessionalFeesExpense_c20250724__20250724__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--NotePurchaseAgreementMember_ziCXeW8jkXZ8" title="Legal fee">20,000 to reimburse legal fees, accounting expenses, due diligence, monitoring, and other transaction-related costs (the “Transaction Expense Amount”). The issuance was subject to the terms, limitations, and conditions set forth in the Pre-Paid Purchase agreement. Additionally, at closing, the Company agreed to issue 130,500 ordinary shares to the investor as a commitment fee in connection with the pre-paid purchase facility (the “Commitment Shares”). During the six months ended March 31, 2026, the Company recorded $ <span id="xdx_907_eifrs-full--InterestExpense_c20251001__20260331__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--TwoThousandTwentyFourNotePurchaseAgreementMember_zFfEAYtfXGm7" title="Interest expense">28,115 interest expense on this Note, and the Company and Lender exchanged partitioned notes of $ <span id="xdx_900_ecustom--LenderExchangePartitionedNote_c20251001__20260331__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--TwoThousandTwentyFourNotePurchaseAgreementMember_zWfhinnRXDK6" title="Lender exchange partitioned notes">1,138,000 for the delivery of <span id="xdx_904_ecustom--ReverseStockSplitShares_c20251001__20260331__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--TwoThousandTwentyFourNotePurchaseAgreementMember_zflVXVqyD8Nh" title="Pre-reverse split shares">693,857 Class A ordinary shares. The Company recorded $ <span id="xdx_900_ecustom--LossOnNoteConversion_c20250301__20260331__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--TwoThousandTwentyFourNotePurchaseAgreementMember_z8eKb1F6W7hj" title="Loss on note conversion">262,588 loss on conversion of these notes in the six months ended March 31, 2026. In addition, from October 23, 2025 through January 21, 2026, the investor assessed aggregate penalties of $ <span id="xdx_909_eifrs-full--IncomeFromFinesAndPenalties_c20251001__20260331__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--TwoThousandTwentyFourNotePurchaseAgreementMember_zE4w9ouY7ksh" title="Penalties">206,190 due to delays in registration. As of March 31, 2026, the outstanding principal balance of the Note was $ <span id="xdx_900_ecustom--PrincipalFaceAmount_c20251001__20260331__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--TwoThousandTwentyFourNotePurchaseAgreementMember_zd837KTsjWG8" title="Outstanding principal balance">1,495,690. The Company repaid the loan in full in May 2026.

1332500 1250000 62500 20000 0.08 1.20 200000 200000 200000 0.01 the Investor shall have the right to increase the balance of the Note by fifteen percent (15%) for Major Trigger Event (as defined in the Note) and five percent (5%) for Minor Trigger Event (as defined in the Note). In addition, the Note provides that upon occurrence of an Event of Default (as defined in the note), the interest rate shall accrue on the outstanding balance at the rate equal to the lesser of twenty-two percent (22%) per annum or the maximum rate permitted under applicable law.

2764

303202 6395 71075 1070000 1000000 50000 20000 0.08 1.20 200000 160000 160000 the amount actually redeemed in such month or the Outstanding Balance will automatically increase by one percent (1%) as of such fifth (5th) day. Under the 2023 Note Purchase Agreement, while the note is outstanding, the Company agreed to keep adequate public information available and maintain its Nasdaq listing. 7000

33409

740000 20348 277449

4630000

0.16 0.03 30000 0.075

193994

571032

250000 8333 30000 990000 886000 99000 5000 99000 990000 9039 142055 50000000 2427500 157500 0.08

20000

28115

1138000 693857 262588

206190

1495690

16. SHARE CAPITAL On March 5, 2026, the Company effected a one-for-six reverse split of its issued and outstanding Class A ordinary shares. The consolidated financial statements for the six months ended March 31, 2026 were retroactively restated to reflect this reverse split, unless otherwise specified. SCHEDULE OF INFORMATION ABOUT CLASSES OF SHARE CAPITAL <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">March 31, 2026</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">September 30, 2025</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Number</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Number</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">of shares</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">of shares</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="padding-bottom: 1pt; font-weight: bold; text-align: center">(Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Authorized:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%">Preferred shares, no par value</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">50,000,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">50,000,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Class A Ordinary shares, no par value</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200,000,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Class B Ordinary shares, no par value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">50,000,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">50,000,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">March 31, 2026</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center">September 30, 2025</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Number</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center">Number</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">of shares</td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">of shares</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="padding-bottom: 1pt; font-weight: bold; text-align: center">(Unaudited)</td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Outstanding and fully paid:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Ordinary shares, no par value</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold">At October 1, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfSharesOutstanding_iS_pid_c20251001__20260331_z8C6uEQVaWpi" style="width: 16%; text-align: right" title="Number of shares begiining balance">3,318,954</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td id="xdx_981_eifrs-full--NumberOfSharesOutstanding_iS_pid_c20241001__20250930_zZ9apUxPuiqi" style="text-align: right; width: 16%" title="Number of shares begiining balance">2,454,736</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Rounding due to share split reverse</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td id="xdx_984_ecustom--RoundingDueToShareSplitReverse_pid_c20251001__20260331_zEWHnEwdIzja" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Rounding due to share split reverse">9,987</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td id="xdx_98B_ecustom--RoundingDueToShareSplitReverse_pid_c20241001__20250930_z2Edi3GHIaCf" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Rounding due to share split reverse">-</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Issuance of new shares for equity financing</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98D_ecustom--IssuanceOfNewSharesForEquityFinancing_pid_c20251001__20260331_zNn1oS0bjQMe" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Issuance of new shares for equity financing">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98D_ecustom--IssuanceOfNewSharesForEquityFinancing_pid_c20241001__20250930_z0JfmMZrtXd3" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Issuance of new shares for equity financing">72,328</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Note conversion into shares</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--NoteConversionIntoShares_pid_c20251001__20260331_zeKHhy3YCnI8" style="text-align: right" title="Note conversion into shares">766,246</td> <td> </td> <td> </td> <td> </td> <td id="xdx_981_ecustom--NoteConversionIntoShares_pid_c20241001__20250930_z17eXrDK8j39" style="text-align: right" title="Note conversion into shares">438,427</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Equity compensation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--NumberOfSharesIssuedUnderShareBasedCompensation_pid_c20251001__20260331_zSrqna7Z6k83" style="border-bottom: Black 1pt solid; text-align: right" title="Equity compensation">440,256</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_981_ecustom--NumberOfSharesIssuedUnderShareBasedCompensation_pid_c20241001__20250930_zX6q0LSpcik7" style="border-bottom: Black 1pt solid; text-align: right" title="Equity compensation">353,463</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">At March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfSharesOutstanding_iE_pid_c20251001__20260331_zbPgko0Vdkp9" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares ending balance">4,535,443</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double"> </td> <td id="xdx_98E_eifrs-full--NumberOfSharesOutstanding_iE_pid_c20241001__20250930_zXKADuHLUAKa" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares ending balance">3,318,954</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Warrants On February 12, 2021, the Company entered into a Securities Purchase Agreement (“2021 SPA”) with certain institutional investors for the sale of 127 common shares, at a purchase price of $ 8,568 per share. Concurrently with the sale of the Common Shares, pursuant to the 2021 SPA the Company also sold warrants to purchase 127 common shares. The Company sold the Common Shares and Warrants for aggregate gross proceeds of approximately US$ 2.1 million, before commissions and expenses. The 5five-year Warrants will be immediately exercisable at an exercise price equal to $ 8,568 per share, and will terminate on the 5five-year anniversary of the initial exercise date of the Warrants. The net proceeds from the transactions will be approximately US$ 1.86 million, after deducting certain fees due to the placement agent and the Company’s estimated transaction expenses, and will be used for working capital and general corporate purposes. In addition, the Placement Agent of this offering also received 5five-year warrants (the “Compensation Warrants”) to purchase up to a number of common shares equal to 5% of the aggregate number of shares sold in the Offering, including the warrant shares issuable upon exercise of the Warrants, which such Compensation Warrants have substantially the same terms as the Warrants sold in the Offering, except that such Compensation Warrants have an exercise price of $ 10,704 per share and will be exercisable six months from the effective date of this offering and will terminate on the 5five year anniversary of the effective date of this offering. SCHEDULE OF PRINCIPAL ASSUMPTIONS USED IN VALUATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif">Grant date (investors and placement agent, respectively)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">February 17, 2021</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; width: 82%">Share price at date of grant (investors and placement agent, respectively)</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%">US$</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right">10,680</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Exercise price at date of grant (investors and placement agent, respectively)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">US$</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eifrs-full--ExercisePriceShareOptionsGranted2019_pid_uUSDPShares_c20210217__20210217__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_z47B2no4PI1e" title="Exercise price at date of grant">8,568 &<span id="xdx_903_eifrs-full--ExercisePriceShareOptionsGranted2019_pid_uUSDPShares_c20210217__20210217__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zro8E5UKbFqb" title="Exercise price at date of grant"> 10,704</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Volatility</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">107</td> <td style="font: 10pt Times New Roman, Times, Serif">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Warrant life</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5 years</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Dividend yield</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0</td> <td style="font: 10pt Times New Roman, Times, Serif">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Risk-free interest rate</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.57</td> <td style="font: 10pt Times New Roman, Times, Serif">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Average fair value at grant date</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">US$</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">8,496</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> </table> On June 10, 2021, the Company commenced a registered direct offering of securities, and executed a Securities Purchase Agreement (the “June 2021 SPA”) with three institutional accredited investors pursuant to which it sold <span id="xdx_908_eifrs-full--NumberOfSharesIssued_iI_pid_c20210610__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--SecuritiesPurchaseAgreementMember_zFQswbugMj5d" title="Number of shares issued">127 of the Company’s common shares at the per share price of $ <span id="xdx_906_ecustom--PurchasePriceOfPerShare_pid_uUSDPShares_c20210610__20210610__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--SecuritiesPurchaseAgreementMember_zw2SuBPRH9lb" title="Common stock price per share">8,352 (which was priced in excess of the average of the five-day closing price for the Company’s common shares preceding execution of the June 2021 SPA, which was $ <span id="xdx_903_ecustom--ClosingPriceForCommonSharesPrecedingExecutionOfSpa_uUSDPShares_c20210610__20210610__custom--CollaborativeArrangementAndArrangementOtherThanCollaborativeAxis__custom--SecuritiesPurchaseAgreementMember__ifrs-full--ComponentsOfEquityAxis__custom--InvestorWarrantsMember_zlgfbObyv1x5" title="Closing price of common stock">8,208). In a concurrent private placement, the Company sold to such investors warrants to purchase <span id="xdx_906_ecustom--WarrantNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20210610__ifrs-full--ComponentsOfEquityAxis__custom--InvestorWarrantsMember_z5zQzp67m40a" title="Sale of warrants to purchase">127 common shares (the “Investor Warrants”). The Investor Warrants have an exercise price per share of $ 8,208, subject to adjustment, and have a term of five years. The transactions yielded gross proceeds to the Company of $ 3,180,285, before the payment of commissions and expenses. In addition, the Company issued warrants (the “Placement Agent Warrants”) to the Placement Agent to purchase a number of common shares equal to <span id="xdx_90B_ecustom--PercentageOfAggregateNumberOfSharesSoldInOffering_pid_dp_uPure_c20210610__20210610__ifrs-full--ComponentsOfEquityAxis__custom--PlacementAgentWarrantsMember_zfDSh8Fkidoc" title="Percentage of aggregate number of shares sold in offering">5.0% of the aggregate number of shares sold to the investors in this offering, as well as the warrant shares issuable upon exercise of the Warrants issued in the concurrent private placement, as additional placement agency compensation. The Placement Agent Warrants have substantially the same terms as the Investor Warrants, except that the Placement Agent Warrants will have an exercise price of $ <span id="xdx_90D_ecustom--WarrantsExercisePricePerShare_iI_uUSDPShares_c20210610__ifrs-full--ComponentsOfEquityAxis__custom--PlacementAgentWarrantsMember_z7vwrJx5qdHf" title="Warrants exercise price per share">10,440. <div id="xdx_C07_gL3DOFVOOTEIE-BVDP_ziyFNAX2crH4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Grant date (investors and placement agent, respectively)</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">June 14, 2021</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: left">Share price at date of grant (investors and placement agent, respectively)</td><td style="width: 2%"> </td> <td style="width: 3%">US$</td> <td style="width: 16%; text-align: right">7,560</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Exercise price at date of grant (investors and placement agent, respectively)</td><td> </td> <td>US$</td> <td style="text-align: right"><span id="xdx_905_eifrs-full--ExercisePriceShareOptionsGranted2019_pid_uUSDPShares_c20210614__20210614__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zupTXyVvJbs2" title="Exercise price at date of grant">8,208 & <span id="xdx_906_eifrs-full--ExercisePriceShareOptionsGranted2019_pid_uUSDPShares_c20210614__20210614__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_z0AlR77JxiNf" title="Exercise price at date of grant">10,440</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Volatility</td><td> </td> <td> </td> <td style="text-align: right">115</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrant life</td><td> </td> <td> </td> <td style="text-align: right">5 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Dividend yield</td><td> </td> <td> </td> <td style="text-align: right">0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk-free interest rate</td><td> </td> <td> </td> <td style="text-align: right">0.80</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Average fair value at grant date</td><td> </td> <td>US$</td> <td style="text-align: right">6,000</td><td style="text-align: left"> </td></tr> </table> </div> Following is a summary of the warrant activities for the six months ended March 31, 2026 (Unaudited): SCHEDULE OF SUMMARY OF THE WARRANT ACTIVITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Weighted</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Remaining</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Contractual</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Number of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Exercise</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Term in</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Warrants</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Price</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Years</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Outstanding at September 30, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iS_pid_uShares_c20251001__20260331_z7yiWk55S41d" style="width: 14%; text-align: right" title="Number of warrants, outstanding, beginning balance">209</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_906_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iS_pid_uUSDPShares_c20251001__20260331_ziOJpudafn2l" title="Average exercise price, outstanding, beginning balance">8,349.60</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">0.49</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercisable at September 30, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement_iS_pid_uShares_c20251001__20260331_z0dJT7fKjCBb" style="text-align: right" title="Number of warrants, exercisable, beginning balance">209</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019_iS_pid_uUSDPShares_c20251001__20260331_zJwn8PPTHZGf" title="Average exercise price, exercisable, beginning balance">8,349.60</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.49</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Issued</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_pid_uShares_c20251001__20260331_zMJ50sxmaUh" style="text-align: right" title="Number of warrants, Issued">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019_pid_uUSDPShares_c20251001__20260331_zN7skFjP9goe" title="Average exercise price, Issued">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement_pid_uShares_c20251001__20260331_z4BFkDGMr0xa" style="text-align: right" title="Number of warrants, expired">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019_pid_uUSDPShares_c20251001__20260331_zgZ0CYxpbjSf" title="Average exercise price, Exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement_pid_uShares_c20251001__20260331_zCShaMqBUR77" style="text-align: right" title="Number of warrants, Expired">127</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement2019_pid_uUSDPShares_c20251001__20260331_zkp5LPJ9yETc" title="Average exercise price, Expired">10,704</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Outstanding at March 31, 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iE_pid_uShares_c20251001__20260331_zBYHXvPVrqch" style="text-align: right" title="Number of warrants, outstanding, ending balance">82</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iE_pid_uUSDPShares_c20251001__20260331_zG7iwN03Eadl" style="text-align: right" title="Average exercise price, outstanding, ending balance">8,208</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.21</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercisable at March 31, 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement_iE_pid_uShares_c20251001__20260331_zSu1lO6mHFu2" style="text-align: right" title="Number of warrants, outstanding, ending balance">82</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_900_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019_iE_pid_uUSDPShares_c20251001__20260331_zchBzQwjAeZ" title="Average exercise price, ending balance">8,208</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.21</td><td style="text-align: left"> </td></tr> </table> Following is a summary of the warrant activities for the nine months ended September 30, 2025: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Weighted</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Remaining</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Contractual</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Number of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Exercise</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Term in</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Warrants</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Price</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Years</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Outstanding at December 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iS_pid_uShares_c20250101__20250930_zmEo7S9jM8bl" style="width: 14%; text-align: right" title="Number of warrants, outstanding, beginning balance">209</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iS_pid_c20250101__20250930_zRviUGtibfxh" style="width: 14%; text-align: right" title="Average exercise price, outstanding, beginning balance">8,349.60</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1.24</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercisable at December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement_iS_pid_uShares_c20250101__20250930_zpC3nTxHr97b" style="text-align: right" title="Number of warrants, exercisable, beginning balance">209</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019_iS_pid_c20250101__20250930_zmpWfcP0cHQk" style="text-align: right" title="Average exercise price, exercisable, beginning balance">8,349.60</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.24</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Issued</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_pid_uShares_c20250101__20250930_zmlgow5064Bh" style="text-align: right" title="Number of warrants, granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019_pid_c20250101__20250930_zsp5oHqwT48d" style="text-align: right" title="Average exercise price, granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement_pid_uShares_c20250101__20250930_z96SrXCf78Tl" style="text-align: right" title="Number of warrants, exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019_pid_c20250101__20250930_zx6oFxpg9dUd" style="text-align: right" title="Average exercise price, exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--NumberOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement_pid_uShares_c20250101__20250930_z4MxX17WixJi" style="text-align: right" title="Number of warrants, expired">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement2019_pid_c20250101__20250930_zeZFWcZ2HKsg" style="text-align: right" title="Average exercise price, expired">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Outstanding at September 30, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iE_pid_uShares_c20250101__20250930_z5oLPwWDf5Oi" style="text-align: right" title="Number of warrants, outstanding, ending balance">209</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iE_pid_c20250101__20250930_zJOQOiCAMxX7" style="text-align: right" title="Average exercise price, outstanding, ending balance">8,349.60</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.49</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercisable at September 30, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement_iE_pid_uShares_c20250101__20250930_zv0d8g0KrBdd" style="text-align: right" title="Number of warrants, outstanding, ending balance">209</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019_iE_pid_c20250101__20250930_zRSQfUBLeC61" style="text-align: right" title="Average exercise price, exercisable, ending balance">8,349.60</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.49</td><td style="text-align: left"> </td></tr> </table> Equity Financing On October 16, 2024, we entered into a securities purchase agreement with several investors, pursuant to which the Company agreed to sell 1,294 Class A ordinary shares, (the “Shares”), at a per share purchase price of $<span id="xdx_90E_ecustom--ShareIssuedPricePerShare_iI_pid_c20241016__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SecuritiesPurchaseAgreementMember_zrM4CXfJORg6" title="Share issued price per share">115.2. The gross proceeds to the Company from this offering are approximately $ <span id="xdx_90B_eifrs-full--ProceedsFromIssuingShares_c20241016__20241016__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SecuritiesPurchaseAgreementMember_zFJ6NXP2RIJ8" title="Proceeds from issuing shares">150,000, before deducting any fees or expenses. On October 30, 2024, the Company entered into a securities purchase agreement with several investors, pursuant to which the Company agreed to sell 43,750 Class A ordinary shares, (the “Shares”), at a per share purchase price of $ <span id="xdx_907_ecustom--ShareIssuedPricePerShare_iI_pid_c20241030__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SecuritiesPurchaseAgreementMember_zJ2dy5Swlhvk" title="Share issued price per share">91.2. The gross proceeds to the Company from this offering are approximately $ <span id="xdx_900_eifrs-full--ProceedsFromIssuingShares_c20241030__20241030__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SecuritiesPurchaseAgreementMember_z0Pn6e1QPIfk" title="Proceeds from issuing shares">3,990,000, before deducting any fees or expenses. On November 14, 2024, the Company entered into a securities purchase agreement with several investors, pursuant to which the Company agreed to sell 8,503 Class A ordinary shares, (the “Shares”), at a per share purchase price of $ <span id="xdx_903_ecustom--ShareIssuedPricePerShare_iI_pid_c20241114__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SecuritiesPurchaseAgreementMember_zPfxbh3rmKjf" title="Share issued price per share">117.6. The gross proceeds to the Company from this offering are approximately $ <span id="xdx_901_eifrs-full--ProceedsFromIssuingShares_c20241114__20241114__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SecuritiesPurchaseAgreementMember_zVJaTLRHniF5" title="Proceeds from issuing shares">1,000,000, before deducting any fees or expenses. On December 30, 2024, the Company entered into a securities purchase agreement with several investors, pursuant to which the Company agreed to sell 8,876 Class A ordinary shares, (the “Shares”), at a per share purchase price of $ <span id="xdx_904_ecustom--ShareIssuedPricePerShare_iI_pid_c20241230__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SecuritiesPurchaseAgreementMember_z2ZtchLYieLc" title="Share issued price per share">40.8. The gross proceeds to the Company from this offering are approximately $ <span id="xdx_90F_eifrs-full--ProceedsFromIssuingShares_c20241230__20241230__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SecuritiesPurchaseAgreementMember_zZrGgWcv9jvc" title="Proceeds from issuing shares">360,000, before deducting any fees or expenses. On January 8, 2025, the Company entered into a securities purchase agreement with several investors, pursuant to which the Company agreed to sell 6,903 Class A ordinary shares, at a per share purchase price of $ <span id="xdx_90B_ecustom--ShareIssuedPricePerShare_iI_pid_c20250108__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SecuritiesPurchaseAgreementMember_zjxgErCl0wM" title="Share issued price per share">40.8. The gross proceeds to the Company from this offering are approximately $ <span id="xdx_90B_eifrs-full--ProceedsFromIssuingShares_c20250108__20250108__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SecuritiesPurchaseAgreementMember_zISkaXvrmnGc" title="Proceeds from issuing shares">135,000, before deducting any fees or expenses. On January 15, 2025, the Company entered into a securities purchase agreement with several investors, pursuant to which the Company agreed to sell 5,424 Class A ordinary shares, at a per share purchase price of $ <span id="xdx_90D_ecustom--ShareIssuedPricePerShare_iI_pid_c20250115__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SecuritiesPurchaseAgreementMember_zS6rURzIdKw3" title="Share issued price per share">17.7. The gross proceeds to the Company from this offering are approximately $ <span id="xdx_90C_eifrs-full--ProceedsFromIssuingShares_c20250115__20250115__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SecuritiesPurchaseAgreementMember_z9iPOVqzLCj9" title="Proceeds from issuing shares">96,000, before deducting any fees or expenses. On July 8, 2025, the Company entered into a securities purchase agreement with several investors, pursuant to which the Company agreed to sell 60,000 Class A ordinary shares, at a per share purchase price of $ <span id="xdx_909_ecustom--ShareIssuedPricePerShare_iI_pid_c20250708__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SecuritiesPurchaseAgreementMember_zbcqLZZiZcHf" title="Share issued price per share">18.36. The gross proceeds to the Company from this offering are approximately $ <span id="xdx_90E_eifrs-full--ProceedsFromIssuingShares_c20250708__20250708__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SecuritiesPurchaseAgreementMember_znN9VoVC6Qbd" title="Proceeds from issuing shares">1,100,000, before deducting any fees or expenses. Share-based Compensation From October 1, 2025 to March 31, 2026, the Company issued an aggregate of 13,814 shares to its Chief Executive Officer as Share Compensation expense. The fair value of 13,814 shares was $ 100,000. From October 1, 2025 to March 31, 2026, the Company issued an aggregate of 13,814 shares to its Chief Financial Officer as Share Compensation expense. The fair value of 13,814 shares was $ 100,000. From October 1, 2025 to March 31, 2026, the Company issued an aggregate of 145,009 shares to its employees as a Share Compensation expense. The fair value of 145,009 shares was $ 914,620. From October 1, 2025 to March 31, 2026, the Company issued aggregate of 267,620 shares to its consultants or consulting firms as Share Compensation expense. The fair value of 267,620 shares was $ 1,575,844.

SCHEDULE OF INFORMATION ABOUT CLASSES OF SHARE CAPITAL <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">March 31, 2026</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">September 30, 2025</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Number</td><td style="text-align: center; font-weight: bold"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Number</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">of shares</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">of shares</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="padding-bottom: 1pt; font-weight: bold; text-align: center">(Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Authorized:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%">Preferred shares, no par value</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">50,000,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">50,000,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Class A Ordinary shares, no par value</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200,000,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200,000,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Class B Ordinary shares, no par value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">50,000,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">50,000,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">March 31, 2026</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center">September 30, 2025</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Number</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="text-align: center">Number</td><td style="text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">of shares</td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">of shares</td><td style="padding-bottom: 1pt; text-align: center; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="padding-bottom: 1pt; font-weight: bold; text-align: center">(Unaudited)</td> <td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Outstanding and fully paid:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Ordinary shares, no par value</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold">At October 1, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfSharesOutstanding_iS_pid_c20251001__20260331_z8C6uEQVaWpi" style="width: 16%; text-align: right" title="Number of shares begiining balance">3,318,954</td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td id="xdx_981_eifrs-full--NumberOfSharesOutstanding_iS_pid_c20241001__20250930_zZ9apUxPuiqi" style="text-align: right; width: 16%" title="Number of shares begiining balance">2,454,736</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif">Rounding due to share split reverse</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td id="xdx_984_ecustom--RoundingDueToShareSplitReverse_pid_c20251001__20260331_zEWHnEwdIzja" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Rounding due to share split reverse">9,987</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td> <td id="xdx_98B_ecustom--RoundingDueToShareSplitReverse_pid_c20241001__20250930_z2Edi3GHIaCf" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Rounding due to share split reverse">-</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Issuance of new shares for equity financing</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98D_ecustom--IssuanceOfNewSharesForEquityFinancing_pid_c20251001__20260331_zNn1oS0bjQMe" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Issuance of new shares for equity financing">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98D_ecustom--IssuanceOfNewSharesForEquityFinancing_pid_c20241001__20250930_z0JfmMZrtXd3" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Issuance of new shares for equity financing">72,328</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Note conversion into shares</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--NoteConversionIntoShares_pid_c20251001__20260331_zeKHhy3YCnI8" style="text-align: right" title="Note conversion into shares">766,246</td> <td> </td> <td> </td> <td> </td> <td id="xdx_981_ecustom--NoteConversionIntoShares_pid_c20241001__20250930_z17eXrDK8j39" style="text-align: right" title="Note conversion into shares">438,427</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Equity compensation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_ecustom--NumberOfSharesIssuedUnderShareBasedCompensation_pid_c20251001__20260331_zSrqna7Z6k83" style="border-bottom: Black 1pt solid; text-align: right" title="Equity compensation">440,256</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_981_ecustom--NumberOfSharesIssuedUnderShareBasedCompensation_pid_c20241001__20250930_zX6q0LSpcik7" style="border-bottom: Black 1pt solid; text-align: right" title="Equity compensation">353,463</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">At March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfSharesOutstanding_iE_pid_c20251001__20260331_zbPgko0Vdkp9" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares ending balance">4,535,443</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double"> </td> <td id="xdx_98E_eifrs-full--NumberOfSharesOutstanding_iE_pid_c20241001__20250930_zXKADuHLUAKa" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares ending balance">3,318,954</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

50000000 50000000

200000000

50000000

3318954

2454736

9987 72328 766246 438427 440256 353463

4535443

3318954

127 8568 127 2100000 P5Y 8568 P5Y 1860000 P5Y 0.05 10704 P6M P5Y SCHEDULE OF PRINCIPAL ASSUMPTIONS USED IN VALUATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif">Grant date (investors and placement agent, respectively)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td colspan="2" style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">February 17, 2021</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; width: 82%">Share price at date of grant (investors and placement agent, respectively)</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%">US$</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: right">10,680</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Exercise price at date of grant (investors and placement agent, respectively)</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">US$</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eifrs-full--ExercisePriceShareOptionsGranted2019_pid_uUSDPShares_c20210217__20210217__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_z47B2no4PI1e" title="Exercise price at date of grant">8,568 &<span id="xdx_903_eifrs-full--ExercisePriceShareOptionsGranted2019_pid_uUSDPShares_c20210217__20210217__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zro8E5UKbFqb" title="Exercise price at date of grant"> 10,704</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Volatility</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">107</td> <td style="font: 10pt Times New Roman, Times, Serif">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Warrant life</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">5 years</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Dividend yield</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0</td> <td style="font: 10pt Times New Roman, Times, Serif">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif">Risk-free interest rate</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">0.57</td> <td style="font: 10pt Times New Roman, Times, Serif">%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Average fair value at grant date</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">US$</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right">8,496</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Grant date (investors and placement agent, respectively)</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">June 14, 2021</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: left">Share price at date of grant (investors and placement agent, respectively)</td><td style="width: 2%"> </td> <td style="width: 3%">US$</td> <td style="width: 16%; text-align: right">7,560</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Exercise price at date of grant (investors and placement agent, respectively)</td><td> </td> <td>US$</td> <td style="text-align: right"><span id="xdx_905_eifrs-full--ExercisePriceShareOptionsGranted2019_pid_uUSDPShares_c20210614__20210614__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zupTXyVvJbs2" title="Exercise price at date of grant">8,208 & <span id="xdx_906_eifrs-full--ExercisePriceShareOptionsGranted2019_pid_uUSDPShares_c20210614__20210614__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_z0AlR77JxiNf" title="Exercise price at date of grant">10,440</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Volatility</td><td> </td> <td> </td> <td style="text-align: right">115</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Warrant life</td><td> </td> <td> </td> <td style="text-align: right">5 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Dividend yield</td><td> </td> <td> </td> <td style="text-align: right">0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk-free interest rate</td><td> </td> <td> </td> <td style="text-align: right">0.80</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Average fair value at grant date</td><td> </td> <td>US$</td> <td style="text-align: right">6,000</td><td style="text-align: left"> </td></tr> </table>

February 17, 2021

10680

8568

10704

1.07

P5Y 0 0.0057

8496

127

8352 8208 127 8208 P5Y 3180285 0.050 10440

June 14, 2021

7560

8208

10440

1.15

P5Y 0 0.0080

6000

SCHEDULE OF SUMMARY OF THE WARRANT ACTIVITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Weighted</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Remaining</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Contractual</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Number of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Exercise</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Term in</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Warrants</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Price</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Years</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Outstanding at September 30, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iS_pid_uShares_c20251001__20260331_z7yiWk55S41d" style="width: 14%; text-align: right" title="Number of warrants, outstanding, beginning balance">209</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_906_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iS_pid_uUSDPShares_c20251001__20260331_ziOJpudafn2l" title="Average exercise price, outstanding, beginning balance">8,349.60</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">0.49</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercisable at September 30, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement_iS_pid_uShares_c20251001__20260331_z0dJT7fKjCBb" style="text-align: right" title="Number of warrants, exercisable, beginning balance">209</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019_iS_pid_uUSDPShares_c20251001__20260331_zJwn8PPTHZGf" title="Average exercise price, exercisable, beginning balance">8,349.60</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.49</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Issued</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_pid_uShares_c20251001__20260331_zMJ50sxmaUh" style="text-align: right" title="Number of warrants, Issued">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019_pid_uUSDPShares_c20251001__20260331_zN7skFjP9goe" title="Average exercise price, Issued">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement_pid_uShares_c20251001__20260331_z4BFkDGMr0xa" style="text-align: right" title="Number of warrants, expired">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019_pid_uUSDPShares_c20251001__20260331_zgZ0CYxpbjSf" title="Average exercise price, Exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement_pid_uShares_c20251001__20260331_zCShaMqBUR77" style="text-align: right" title="Number of warrants, Expired">127</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement2019_pid_uUSDPShares_c20251001__20260331_zkp5LPJ9yETc" title="Average exercise price, Expired">10,704</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Outstanding at March 31, 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iE_pid_uShares_c20251001__20260331_zBYHXvPVrqch" style="text-align: right" title="Number of warrants, outstanding, ending balance">82</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iE_pid_uUSDPShares_c20251001__20260331_zG7iwN03Eadl" style="text-align: right" title="Average exercise price, outstanding, ending balance">8,208</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.21</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercisable at March 31, 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement_iE_pid_uShares_c20251001__20260331_zSu1lO6mHFu2" style="text-align: right" title="Number of warrants, outstanding, ending balance">82</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_900_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019_iE_pid_uUSDPShares_c20251001__20260331_zchBzQwjAeZ" title="Average exercise price, ending balance">8,208</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.21</td><td style="text-align: left"> </td></tr> </table> Following is a summary of the warrant activities for the nine months ended September 30, 2025: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Weighted</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Remaining</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Contractual</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Number of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Exercise</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Term in</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Warrants</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Price</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Years</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Outstanding at December 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iS_pid_uShares_c20250101__20250930_zmEo7S9jM8bl" style="width: 14%; text-align: right" title="Number of warrants, outstanding, beginning balance">209</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iS_pid_c20250101__20250930_zRviUGtibfxh" style="width: 14%; text-align: right" title="Average exercise price, outstanding, beginning balance">8,349.60</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">1.24</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercisable at December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement_iS_pid_uShares_c20250101__20250930_zpC3nTxHr97b" style="text-align: right" title="Number of warrants, exercisable, beginning balance">209</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019_iS_pid_c20250101__20250930_zmpWfcP0cHQk" style="text-align: right" title="Average exercise price, exercisable, beginning balance">8,349.60</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.24</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Issued</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--NumberOfInstrumentsOtherEquityInstrumentsGranted_pid_uShares_c20250101__20250930_zmlgow5064Bh" style="text-align: right" title="Number of warrants, granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsGrantedInSharebasedPaymentArrangement2019_pid_c20250101__20250930_zsp5oHqwT48d" style="text-align: right" title="Average exercise price, granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement_pid_uShares_c20250101__20250930_z96SrXCf78Tl" style="text-align: right" title="Number of warrants, exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019_pid_c20250101__20250930_zx6oFxpg9dUd" style="text-align: right" title="Average exercise price, exercised">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--NumberOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement_pid_uShares_c20250101__20250930_z4MxX17WixJi" style="text-align: right" title="Number of warrants, expired">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExpiredInSharebasedPaymentArrangement2019_pid_c20250101__20250930_zeZFWcZ2HKsg" style="text-align: right" title="Average exercise price, expired">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Outstanding at September 30, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--NumberOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement_iE_pid_uShares_c20250101__20250930_z5oLPwWDf5Oi" style="text-align: right" title="Number of warrants, outstanding, ending balance">209</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsOutstandingInSharebasedPaymentArrangement2019_iE_pid_c20250101__20250930_zJOQOiCAMxX7" style="text-align: right" title="Average exercise price, outstanding, ending balance">8,349.60</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.49</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercisable at September 30, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement_iE_pid_uShares_c20250101__20250930_zv0d8g0KrBdd" style="text-align: right" title="Number of warrants, outstanding, ending balance">209</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisableInSharebasedPaymentArrangement2019_iE_pid_c20250101__20250930_zRSQfUBLeC61" style="text-align: right" title="Average exercise price, exercisable, ending balance">8,349.60</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.49</td><td style="text-align: left"> </td></tr> </table>

209

8349.60

P0Y5M26D

209

8349.60

P0Y5M26D

127

10704

8208

P0Y2M15D

8208

P0Y2M15D

209

8349.60

P1Y2M26D

209

8349.60

P1Y2M26D

209

8349.60

P0Y5M26D

209

8349.60

P0Y5M26D

1294

115.2

150000

43750

91.2

3990000

8503

117.6

1000000

8876

40.8

360000

6903

40.8

135000

5424

17.7

96000

60000

18.36

1100000

13814 13814 100000 13814 13814 100000 145009 145009 914620 267620 267620 1575844

17. RELATED PARTY BALANCES Apart from those discussed elsewhere in these condensed consolidated financial statements, the following are significant related party balances: SCHEDULE OF DUE FROM RELATED PARTIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td> <td> </td><td style="text-align: left; font-weight: bold; padding-bottom: 1pt; vertical-align: top"> </td> <td> </td> <td colspan="2" id="xdx_49F_20260331_zJsTs1iQcSx1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250930_zvcCJEH6zisk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td><td style="text-align: left; font-weight: bold; padding-bottom: 1pt; vertical-align: top"> </td> <td> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td><td style="text-align: left; font-weight: bold; padding-bottom: 1pt; vertical-align: top"> </td> <td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td><td style="text-align: left; font-weight: bold; padding-bottom: 1pt; vertical-align: top"> </td> <td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eifrs-full--TradeAndOtherReceivablesDueFromRelatedParties_iI_pn3n3_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--WeilaiZhangMember_zPcdYTult07b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 34%; text-align: left">Weilai Zhang (the CEO’s farther)</td> <td style="width: 2%"> </td><td style="text-align: left; width: 24%; vertical-align: top">Fund transfer in to support daily operation </td> <td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">347</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">100</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--TradeAndOtherReceivablesDueFromRelatedParties_iI_pn3n3_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--LeiDengMember_z2spvTUziWU1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lei Deng (legal representative of one of the subsidiaries)</td> <td> </td><td style="text-align: left; vertical-align: top">Fund transfer in to support daily operation </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right">3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--TradeAndOtherReceivablesDueFromRelatedParties_iI_pn3n3_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--BaiyaInternationalGroupIncMember_zAZZubMPSGoe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">Baiya International Group Inc (major shareholder of the Company also controls this Company)</td> <td> </td><td style="text-align: left; padding-bottom: 1pt; vertical-align: top">Fund transfer in to support daily operation </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">830</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">290</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--TradeAndOtherReceivablesDueFromRelatedParties_iI_pn3n3_zRwZQ7oRSkCi" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td> <td> </td><td style="text-align: left; padding-bottom: 2.5pt; vertical-align: top"> </td> <td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,180</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">391</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--TradeAndOtherReceivablesDueFromRelatedParties_iI_pn3n3_ziORZYXQ5IHj" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Related Parties</td> <td> </td><td style="text-align: left; padding-bottom: 2.5pt; vertical-align: top"> </td> <td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,180</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">391</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The amounts due to related parties arise primarily from transactions in the ordinary course of the Company’s business. Such balances are non-interest-bearing and are payable on demand.

SCHEDULE OF DUE FROM RELATED PARTIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td> <td> </td><td style="text-align: left; font-weight: bold; padding-bottom: 1pt; vertical-align: top"> </td> <td> </td> <td colspan="2" id="xdx_49F_20260331_zJsTs1iQcSx1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250930_zvcCJEH6zisk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td><td style="text-align: left; font-weight: bold; padding-bottom: 1pt; vertical-align: top"> </td> <td> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td><td style="text-align: left; font-weight: bold; padding-bottom: 1pt; vertical-align: top"> </td> <td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td><td style="text-align: left; font-weight: bold; padding-bottom: 1pt; vertical-align: top"> </td> <td> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eifrs-full--TradeAndOtherReceivablesDueFromRelatedParties_iI_pn3n3_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--WeilaiZhangMember_zPcdYTult07b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 34%; text-align: left">Weilai Zhang (the CEO’s farther)</td> <td style="width: 2%"> </td><td style="text-align: left; width: 24%; vertical-align: top">Fund transfer in to support daily operation </td> <td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">347</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">100</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--TradeAndOtherReceivablesDueFromRelatedParties_iI_pn3n3_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--LeiDengMember_z2spvTUziWU1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lei Deng (legal representative of one of the subsidiaries)</td> <td> </td><td style="text-align: left; vertical-align: top">Fund transfer in to support daily operation </td> <td> </td> <td style="text-align: left"> </td><td style="text-align: right">3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--TradeAndOtherReceivablesDueFromRelatedParties_iI_pn3n3_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--BaiyaInternationalGroupIncMember_zAZZubMPSGoe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">Baiya International Group Inc (major shareholder of the Company also controls this Company)</td> <td> </td><td style="text-align: left; padding-bottom: 1pt; vertical-align: top">Fund transfer in to support daily operation </td> <td> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">830</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">290</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--TradeAndOtherReceivablesDueFromRelatedParties_iI_pn3n3_zRwZQ7oRSkCi" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td> <td> </td><td style="text-align: left; padding-bottom: 2.5pt; vertical-align: top"> </td> <td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,180</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">391</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--TradeAndOtherReceivablesDueFromRelatedParties_iI_pn3n3_ziORZYXQ5IHj" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Related Parties</td> <td> </td><td style="text-align: left; padding-bottom: 2.5pt; vertical-align: top"> </td> <td> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,180</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">391</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

347000

100000

3000

1000

830000

290000

1180000

391000

1180000

391000

18. COMMITMENTS a) Operating lease commitments The Company leases production factories, warehouses and employees’ hostel from unrelated parties under non-cancellable operating lease arrangements. The leases have varying terms and the total future minimum lease payments of the Company under non-cancellable operating leases are payable as follows: SCHEDULE OF TOTAL FUTURE MINIMUM LEASE PAYMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260331_zAygsCk7mx1g" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of March 31, 2026 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250930_zc5m1noQLTU8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_ecustom--OperatingLeaseCommitments_iI_pn3n3_hifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_z35AT1C5SHql" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1pt">Within one year</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 16%; text-align: right">318</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 16%; text-align: right">463</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--OperatingLeaseCommitments_iI_pn3n3_hifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanFiveYearsMember_zOFUKjyVsR21" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">After one year and within five years</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">717</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">939</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--OperatingLeaseCommitments_iI_pn3n3_zuriHfmk12X5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,035</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,402</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The leases typically run for an initial period of three years, with an option to renew the lease when all terms are renegotiated. Lease payments are usually increased every three years to reflect market rentals. None of the leases includes contingent rentals. (b) Capital commitments The Company’s capital expenditures consist of expenditures on plant and equipment and capital contributions. Capital expenditures contracted for at the balance sheet date but not recognized in the financial statements are as follows: SCHEDULE OF CAPITAL EXPENDITURES CONTRACTED FOR AT THE BALANCE SHEET DATE BUT NOT RECOGNIZED <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20260331_z6OGyzTemkX6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250930_zirAC1ElC24" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Contracted for capital commitment with respect to capital contributions to its wholly foreign owned subsidiaries in the PRC:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--ContractualCapitalCommitments_iI_pn3n3_hifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--AntelopeHoldingsChengduCo.LtdMember_zie4QGO7l11d" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Antelope Chengdu</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">5,705</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">6,120</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--ContractualCapitalCommitments_iI_pn3n3_hifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--AntelopeFutureYangpuMember_zW6z7YL1lksj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Antelope Future (Yangpu)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,244</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,244</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--ContractualCapitalCommitments_iI_pn3n3_hifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--AntelopeRuichengInvestmentMember_zUSKajXT8RPf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Antelope Ruicheng Investment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,850</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,850</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--ContractualCapitalCommitments_iI_pn3n3_hifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--WenzhouKylinCloudServiceTechnologyMember_z7ehTPxgf7bh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Wenzhou Kylin Cloud Service Technology</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">704</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">704</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--ContractualCapitalCommitments_iI_pn3n3_hifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--JiangxiKylinCloudServiceTechnologyMember_zLTp3YHWty9a" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Jiangxi Kylin Cloud Service Technology</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">704</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">704</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--ContractualCapitalCommitments_iI_pn3n3_hifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--AnhuiKylinCloudServiceTechnologyMember_zWU83hzFpB58" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Anhui Kylin Cloud Service Technology</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">428</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">428</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--ContractualCapitalCommitments_iI_pn3n3_hifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--AnhuiKylinCloudServiceTechnologyMember_zCDrDXf06Hn5" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Contracted for capital commitment</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">428</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">428</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

SCHEDULE OF TOTAL FUTURE MINIMUM LEASE PAYMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260331_zAygsCk7mx1g" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of March 31, 2026 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250930_zc5m1noQLTU8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_ecustom--OperatingLeaseCommitments_iI_pn3n3_hifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_z35AT1C5SHql" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1pt">Within one year</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 16%; text-align: right">318</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 16%; text-align: right">463</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--OperatingLeaseCommitments_iI_pn3n3_hifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanFiveYearsMember_zOFUKjyVsR21" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">After one year and within five years</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">717</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">939</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--OperatingLeaseCommitments_iI_pn3n3_zuriHfmk12X5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,035</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,402</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

318000 463000 717000 939000 1035000 1402000

Capital expenditures contracted for at the balance sheet date but not recognized in the financial statements are as follows: SCHEDULE OF CAPITAL EXPENDITURES CONTRACTED FOR AT THE BALANCE SHEET DATE BUT NOT RECOGNIZED <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20260331_z6OGyzTemkX6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250930_zirAC1ElC24" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026 (Unaudited)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">September 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USD’000</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Contracted for capital commitment with respect to capital contributions to its wholly foreign owned subsidiaries in the PRC:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--ContractualCapitalCommitments_iI_pn3n3_hifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--AntelopeHoldingsChengduCo.LtdMember_zie4QGO7l11d" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Antelope Chengdu</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">5,705</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">6,120</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--ContractualCapitalCommitments_iI_pn3n3_hifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--AntelopeFutureYangpuMember_zW6z7YL1lksj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Antelope Future (Yangpu)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,244</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,244</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--ContractualCapitalCommitments_iI_pn3n3_hifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--AntelopeRuichengInvestmentMember_zUSKajXT8RPf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Antelope Ruicheng Investment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,850</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,850</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--ContractualCapitalCommitments_iI_pn3n3_hifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--WenzhouKylinCloudServiceTechnologyMember_z7ehTPxgf7bh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Wenzhou Kylin Cloud Service Technology</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">704</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">704</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--ContractualCapitalCommitments_iI_pn3n3_hifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--JiangxiKylinCloudServiceTechnologyMember_zLTp3YHWty9a" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Jiangxi Kylin Cloud Service Technology</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">704</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">704</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--ContractualCapitalCommitments_iI_pn3n3_hifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--AnhuiKylinCloudServiceTechnologyMember_zWU83hzFpB58" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Anhui Kylin Cloud Service Technology</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">428</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">428</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--ContractualCapitalCommitments_iI_pn3n3_hifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--AnhuiKylinCloudServiceTechnologyMember_zCDrDXf06Hn5" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Contracted for capital commitment</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">428</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">428</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

5705000

6120000

7244000

6850000

704000

428000

19. SUBSEQUENT EVENTS The Company has evaluated all events that have occurred subsequent to March 31, 2026 through the date that the consolidated financial statements were issued. Management has concluded that the following subsequent events required disclosure in the financial statements: On April 15, 2026, Antelope Enterprise Holdings Limited (the “Company”) entered into a Securities Purchase Agreement with an institutional investor pursuant to which the investor agreed to purchase <span id="xdx_90C_ecustom--PurchaseOfShares_pid_c20260415__20260415__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SecuritiesPurchaseAgreementMember_zGs54PKztuoi" title="Purchase of shares">12,000,000 Class A ordinary shares of the Company, no par value per share (the “Class A Shares”), at a purchase price of $<span id="xdx_90D_ecustom--PurchasePriceOfPerShare_pid_c20260415__20260415__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SecuritiesPurchaseAgreementMember_zQh3mpSsb6B1" title="Purchase price of shares">0.207 per share. The transaction closed on April 29, 2026. Upon closing, the Company issued an aggregate of <span id="xdx_90C_ecustom--PurchaseOfShares_pid_c20260415__20260415__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SecuritiesPurchaseAgreementMember_zW2n2iDgSwv" title="Purchase of shares">12,000,000 Class A Shares to the investor for gross proceeds of approximately $<span id="xdx_90B_eifrs-full--ProceedsFromIssuingShares_pn2n6_c20260415__20260415__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SecuritiesPurchaseAgreementMember_zx0dehXk4kKl" title="Proceeds from issuing shares">2.484 million. On May 26, 2026, the Company entered into a Note Purchase Agreement with Stratosphere Capital Management Inc. for the issuance of a Convertible Promissory Note with an original principal amount of $<span id="xdx_906_ecustom--EquityInstrumentsCarryingAmount_pn5n6_c20260526__20260526__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SecuritiesPurchaseAgreementMember_zunG25QMjVma" title="Principal price">3.0 million. The Convertible Note is convertible into up to <span id="xdx_90E_ecustom--ConversionOfShares_pid_c20260526__20260526__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventMember__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--SecuritiesPurchaseAgreementMember_z24MRknEkkD" title="Conversion of shares">4,800,000 Class A ordinary shares of the Company, subject to its terms.

12000000 0.207 12000000

2484000

3000000.0 4800000 earnings per share for basic and diluted weighted average shares outstanding are the same due to anti-dilutive feature resulting from the net loss for the year The number of shares reflected the one-for-six reverse split effective on March 5, 2026. Warrants to purchase Class A ordinary shares are not included in the diluted loss per share calculations when their effect is antidilutive. For the six months ended March 31, 2026 and 2025,