| Schedule of Condensed Consolidated Interim Statements of Cash Flows |
| | | Note | | June 30,
2026 | | | June 30,
2025 | | | | | | | (Unaudited) | | | (Unaudited) | | | Cash flows from operating activities | | | | | | | | | | | | Profit/(loss) before taxation | | | | $ | 1,254 | | | $ | (8,226 | ) | | Adjustments: | | | | | | | | | | | | Unrealized exchange losses | | 8 | | | 42 | | | | 67 | | | Depreciation and amortization | | 14 | | | 2,873 | | | | 2,656 | | | Impairment | | 14 | | | 25 | | | | 185 | | | Interest income | | | | | (7 | ) | | | (8 | ) | | Finance cost | | 11 | | | 938 | | | | 828 | | | Expected credit loss on trade and other receivables | | 17 | | | — | | | | 12 | | | Expected credit loss on related party receivables | | 26 | | | — | | | | 3 | | | Loss/(Profit) on scrapping of property, plant & equipment | | 14 | | | — | | | | 270 | | | Prepayment write down | | 14 | | | — | | | | 75 | | | Share-based payments | | 29 | | | 1,193 | | | | — | | | Listing expense | | 4 | | | — | | | | 65,381 | | | Fair value loss/(gain) on derivative liability (warrants) | | 24 | | | 2,749 | | | | (3,437 | ) | | Fair value loss/(gain) on earnout liability | | 33 | | | 8,526 | | | | (56,832 | ) | | Operating cash inflows before working capital changes | | | | | 17,593 | | | | 974 | | | Changes in: | | | | | | | | | | | | Inventories | | | | | (225 | ) | | | (190 | ) | | Trade and other receivables, net | | 17 | | | (1,105 | ) | | | (744 | ) | | Trade and other payables | | 18 | | | 1,926 | | | | 13,785 | | | Prepayments | | 15 | | | (3,021 | ) | | | 97 | | | Related party balances | | 26 | | | (2,553 | ) | | | (2,883 | ) | | Cash generated from operations | | | | | 12,615 | | | | 11,039 | |
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