| Schedule of Cash, Cash Equivalents and Restricted Cash |
For the purpose of condensed consolidated statement of cash flows, cash, cash equivalents and restricted cash (current & non-current) consists of the following as of: | | | | | June 30,
2026 | | | December 31,
2025 | | | | | | | | | | | | | Cash and cash equivalents | | | | $ | 13,647,430 | | | $ | 3,206,406 | | | | | | | | | | | | | | | Fixed Deposit | | Lien Against Overdraft Facility | | | 8,563,972 | | | | 5,922,160 | | | | | Lien Against Bank Guarantee | | | 84,489 | | | | 43 | | | | | Lien Against Credit Card Facility | | | - | | | | 15,447 | | | Restricted cash (current) | | | | | 8,648,461 | | | | 5,937,650 | | | | | | | | | | | | | | | Fixed Deposit | | Lien Against Bank Guarantee | | | 357,386 | | | | 458,964 | | | | | Lien Against Credit Card Facility | | | 17,746 | | | | - | | | Restricted cash (non-current) | | | | | 375,132 | | | | 458,964 | | | | | | | | | | | | | | | Total Cash, cash equivalents and restricted cash | | | | $ | 22,671,023 | | | $ | 9,603,020 | |
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