v3.26.3
CAPITAL AND RESERVES (Tables)
6 Months Ended
Jun. 30, 2026
Disclosure of reserves within equity [abstract]  
Schedule of Share Capital
   June 30, 2026   December 31, 2025 
   Number of
Class A
shares
   Number of
Class B
shares
   $   Number of
Class A
shares*
   Number of
Class B
shares
   $ 
Issued and fully paid:                        
Shares                        
As at the beginning of period/year   45,391    5,000,000    24,825,837    24,065    5,000,000    5,280,406 
Issuance of class A shares for business combination   -    -    -    5,600    -    13,376,000 
Issuance of class A shares for assets acquisition   -    -    -    2,667    -    5,760,000 
Issuance of class A shares to employees (2025 Share incentive plan)   -    -         4,333    -    - 
Issuance of class A shares to employees (2024 Share incentive plan)             -    1,487    -    - 
Issuance of class A shares to individual consultants   -    -    -    847    -    - 
Issuance of class A shares for exercise warrants   23,910    -    714,312    6,349    -    384,188 
Issuance of class A shares for conversion of convertible notes   2,545         214,479                
Transfer shares from treasury shares   533    -    (337,505)   43    -    25,243 
Issuance of shares for At-The-Market Offering   3,129,342    -    18,549,719    -    -    - 
Rounding up for reverse share split   43    -    -    -    -    - 
As at end of period/year   3,201,764    5,000,000    43,966,842    45,391    5,000,000    24,825,837 

 

*The Class A ordinary shares are presented on a retroactive basis to reflect the Company’s reverse share split on March 23, 2026 and June 23, 2026.