v3.26.3
INCOME TAXES (Details 2) - USD ($)
Dec. 31, 2025
Dec. 31, 2024
 Deferred tax assets:    
Employee leave provisions $ 25,733 $ 15,772
Accrued expenses 42,713 78,077
Inventory obsolescence 82,563 12,498
Superannuation 4,603 4,222
Depreciation 13,844 10,820
Contract-related temporary differences 21,904 13,564
Amortization-related temporary differences 102,417 65,543
Share-based compensation 211,999 18,416
Capitalized offering costs 21,185 13,721
Intangible assets 125,884 116,931
Tax loss carryforwards 1,639,837 694,420
Other
Gross deferred tax assets 2,292,682 1,043,984
Deferred tax liabilities:    
Foreign exchange (42,065) (36,804)
Prepayments (8,902) (49,604)
Leases (4,199) (9,168)
Software (2,862) (2,684)
Other (54,867)
Gross deferred tax liabilities (58,028) (153,127)
Net deferred tax asset before valuation allowance 2,234,654 890,857
Valuation allowance (2,234,654)
Net deferred tax asset $ 890,857