v3.26.3
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Schedule of equipment
   
Category    Depreciation Period
Furniture and fixtures    4 - 10 years
Office equipment    2 - 10 years
Plant and equipment    4 - 10 years

Schedule of intangible assets
   
Category    Amortization Period
Customer contract    13.75 years
Intellectual property (IP) asset    12.42 years
Software development costs    5 years

Schedule of disaggregation of the Group’s revenue
       
    For the Years Ended
    December 31,
    2025   2024
        (As Restated)
         
Brand products - Australia   $ 2,720,491     $ 2,875,029  
Brand products - United States     28,731       2,044  
Total brand products     2,749,222       2,877,073  
                 
E-commerce - Australia     23,019       45,168  
E-commerce - United States     —       —  
Total e-commerce products     23,019       45,168  
                 
Total revenues   $ 2,772,241     $ 2,922,241  
Schedule of Basic earnings (loss) per ordinary share
               
    For the Years Ended
    December 31,
    2025   2024
Warrants     2,600       7,800  
Total potentially dilutive shares     2,600       7,800