v3.26.1
REVENUE AND DEFERRED REVENUE (Tables)
6 Months Ended
Jun. 30, 2026
Notes and other explanatory information [abstract]  
SCHEDULE OF REVENUE FROM SOURCES

 

   June 30, 2026   June 30, 2025 
Software development  $328,221   $273,110 
Sensera devices and capsules   3,852    - 
Software license   90,859    79,728 
Software supports   31,718    27,355 
Cloud hosting   30,501    24,049 
Others   3,254    3,679 
 Revenue   $488,405   $407,921 
SCHEDULE OF REVENUE UNDER TIMING

The Company recognized revenues from contracts with customers in accordance with the following timing under IFRS 15:

 

   June 30, 2026   June 30, 2025 
Revenue recognized over time  $393,694   $328,193 
Revenue recognized at a point of time   94,711    79,728 
Revenue  $488,405   $407,921 
SCHEDULE OF DEFERRED REVENUE

Deferred revenue represents contract liabilities for customer payments received related to services yet to be provided subsequent to the reporting date. Significant changes in deferred revenue are as follows:

 

   June 30, 2026   December 31, 2025 
Deferred revenue, beginning  $145,404   $140,088 
Customer payments received attributable to contract liabilities for unearned revenue   19,057    182,653 
Revenue recognized from fulfilling contract liabilities   (69,107)   (177,337)
Deferred revenue, ending  $95,354   $145,404