Summary of Significant Policies (Tables)

6 Months Ended

Jun. 30, 2026

Summary of Significant Policies

Schedule of property and equipment

		Office equipment				Furniture, fixture and fitting				Computer				Machinery and equipment				Industrial Leasehold				Total
		$				$				$				$				$				$
Cost
At January 1, 2025			16,016				8,202,451				2,885				1,036,498				2,484,487				11,742,337
Additions			-				-				-				-				-				-
Disposal			-				-				-				-				-				-
At June 30, 2025			16,016				8,202,451				2,885				1,036,498				2,484,487				11,742,337

At January 1, 2026			16,070				8,202,451				2,885				1,037,098				2,484,487				11,742,991
Additions			-				4,200				-				-				-				4,200
Disposal			-				-				-				-				-				-
At June 30, 2026			16,070				8,206,651				2,885				1,037,098				2,484,487				11,747,191

Accumulated depreciation
At January 1, 2025			16,016				2,835,241				2,885				869,831				312,788				4,036,761
Depreciation			-				683,197				-				83,333				78,197				844,727
Disposal / written-off			-				-				-				-				-				-
At June 30, 2025			16,016				3,518,438				2,885				953,164				390,985				4,881,488

At January 1, 2026			16,034				4,201,635				2,885				1,036,698				469,182				5,726,434
Depreciation			9				683,897				-				100				78,197				762,203
Disposal / written-off			-				-				-				-				-				-
At June 30, 2026			16,043				4,885,532				2,885				1,036,798				547,379				6,488,637
Carrying amount
At June 30, 2025			0				4,684,013				0				83,334				2,093,502				6,860,849
At June 30, 2026			27				3,321,118				0				300				1,937,108				5,258,554

Schedule of intangible assets

		Quality Certifications				Trademark				Industrial design licenses for EU, Hong Kong & Malaysia				Patent license				Total
		$				$				$				$				$
Cost
At January 1, 2025			360,000				500,000				1,580,000				25,000,000				27,440,000
Additions			-				-				-				-				-
Disposal			-				-				-				-				-
At June 30, 2025			360,000				500,000				1,580,000				25,000,000				27,440,000

At January 1, 2026			360,000				500,000				1,580,000				25,000,000				27,440,000
Additions			360,000				-				-				-				360,000
Disposal			(360,000	)			-				-				-				(360,000	)
At June 30, 2026			360,000				500,000				1,580,000				25,000,000				27,440,000

Accumulated amortization
At January 1, 2025			240,000				200,000				609,530				5,729,167				6,778,697
Amortization			60,000				50,000				72,286				625,000				807,286
Disposal / Written-off			-				-				-				-				-
At June 30, 2025			300,000				250,000				681,816				6,354,167				7,585,983

At January 1, 2026			360,000				300,000				754,103				6,979,167				8,393,270
Amortization			60,000				50,000				72,286				625,000				807,286
Disposal / Written-off			(360,000	)			-				-				-				(360,000	)
At June 30, 2026			60,000				350,000				826,389				7,604,167				8,840,556

Carrying amount
At June 30, 2025			60,000				250,000				898,184				18,645,833				19,854,017
At June 30, 2026			300,000				150,000				753,611				17,395,833				18,599,444

Schedule of related party transaction

Description of Transaction		Paid/Payable to				Received/Receivable from				Amount ($)
Purchase of Inventories		Superbee				-					1,412,240
Account Receivable		-				Superbee					1,053,054
Trade Payable		Superbee				-					58,523
Lease Liability		Superbee				-					533,955
Revenue		-				Superbee					5,635,715
Cost of Revenue		Superbee				-					3,126,990
General and Administrative Expenses		Superbee				-					2,830,902
Purchase of Property, Plant & Equipment		Superbee				-					364,200
Total											15,015,579

Schedule of operating leases

Operating leases:
ROU assets		$	1,937,107
Lease liabilities		$	533,955

Supplemental cash flow information:
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flow from operating leases		$	0

Weighted average remaining lease term:
Operating leases		4.5 years

Weighted average discount rate:
Operating leases			4	%

Schedule of operating lease right of use asset

Operating lease right of use asset -		Factory/Office Leasehold $
At January 1, 2025			312,788
Depreciation			78,197
At June 30, 2025			390,985

At January 1, 2026			469,182
Depreciation			78,197
At June 30, 2026			547,379

Schedule of components of lease liability

		Period Ended June 30
		2025 $				2026 $

Lease liability – current			127,540				122,548
Lease liability - non-current			526,638				411,407
Total			654,178				533,955

Schedule of maturities of lease liabilities

June 30, 2025		$	654,178
June 30, 2026		$	533,955

Schedule of accrued expenses

		Period Ended June 30
		2025 $				2026 $

Accruals			1,725,800				58,523

Schedule of cost of revenue

6-month period ended June 30

3-month period ended June 30

2025

$

2026

$

2025

$

2026

$

Cost of Revenue

Materials

871,221

1,398,978

287,805

433,610

Consultation and subcontractor fees

1,459,136

1,728,012

720,657

917,699

Total

2,330,357

3,126,990

1,008,462

1,351,309

Schedule of general and administrative expenses

		6-month period ended June 30								3-month period ended June 30
		2025 $				2026 $				2025 $				2026 $
General and Administrative expenses
Advertising and promotional expenses			161,640				381,650				88,840				138,450
Depreciation of property and equipment			1,652,014				1,569,490				826,007				784,745
Disposal / Written-off of property and equipment			-				-				-				-
General expenses			217,821				345,265				98,844				176,288
Insurance			298				298				0				0
Internet services			722				822				311				411
Printing and stationery			145				1,535				117				885
Auditors / Secretarial fee			725				39,225				0				3,500
Telephone charges			1,532				1,477				799				739
Transportation			1,621				16,043				799				7,921
Travelling Expenses			4,854				5,320				2,088				2,554
Entertainment			990				904				651				565
Utility expenses			18,343				18,245				9,476				9,322
Project Expenses			146,000				438,000				44,000				146,000
Interest expense			14,866				12,628				7,290				6,210
Legal fee			0				0				0				0
Total			2,221,571				2,830,902				1,079,222				1,277,590