SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE
| | |
December 31,
2025 | | |
December 31,
2024 | | |
December 31,
2023 | |
| Reconciliation of income tax at the statutory rate | |
| | | |
| | | |
| | |
| Loss before income tax | |
| (174,590 | ) | |
| (35,401 | ) | |
| (20,989 | ) |
| | |
| | | |
| | | |
| | |
| Theoretical tax rate of 12.5% | |
| (21,824 | ) | |
| (4,425 | ) | |
| (2,624 | ) |
Tax
effect amounts which are not deductible/(taxable) in calculating taxable income:
| | |
| | | |
| | | |
| | |
| Non-deductible expenditure and others | |
| 27,338 | | |
| 2,984 | | |
| 3,254 | |
| Unrecognized temporary differences and tax losses for which deferred tax weren’t recognized | |
| (5,514 | ) | |
| 1,441 | | |
| (630 | ) |
| Income tax / (benefit) | |
| - | | |
| - | | |
| - | |
|