v3.26.3
Reorganization, Basis of Preparation and Going Concern (Tables)
12 Months Ended
Dec. 31, 2025
Reorganization, Basis of Preparation and Going Concern [Abstract]  
Schedule of Subsidiary

Upon completion of the Reorganization and as of the date of issue of these consolidated financial statements, the Company only has one subsidiary as follow:

 

    Date and
place of
incorporation
  Issued
share
    Principal   Percentage of
shareholding %
 
Company   and operation   capital     activities   Direct     Indirect  
Agroz Group Sdn. Bhd. (“Agroz Group”)   November 20, 2020 Malaysia     1,000     Offering farm solutions, and selling fresh produce from the CEA vertical farms     100 %     –  
Schedule of New and Revised IFRS that Are Not Yet Effective and have Not Been Early Adopted New and revised IFRSs that are not yet effective and have not been early adopted
    Effective for
accounting
periods
beginning on or
after
Amendments to IFRS 7 and IFRS 9 - Classification and Measurements of Financial Instruments   January 1, 2026
Annual Improvements to IFRS Accounting Standards – Volume 11   January 1, 2026
Contracts Referencing Nature-dependent Electricity – Amendments to IFRS 9 and IFRS 7   January 1, 2026
IFRS 18 Presentation and Disclosure in Financial Statements   January 1, 2027
IFRS 19 - Subsidiaries without Public Accountability Disclosures   January 1, 2027