v3.26.3
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT (Details)
6 Months Ended
Jun. 30, 2026
USD ($)
IfrsStatementLineItems [Line Items]  
Beginning balance $ 449,589
Ending balance 350,723
Leasehold improvement [member]  
IfrsStatementLineItems [Line Items]  
Beginning balance
Ending balance
Machinery [member]  
IfrsStatementLineItems [Line Items]  
Beginning balance 240,775
Ending balance 216,493
Motor vehicles [member]  
IfrsStatementLineItems [Line Items]  
Beginning balance 206,479
Ending balance 131,714
Office equipment [member]  
IfrsStatementLineItems [Line Items]  
Beginning balance 2,335
Ending balance 2,516
Gross carrying amount [member]  
IfrsStatementLineItems [Line Items]  
Beginning balance 1,349,710
Charge for the period 902
Transfer
Eliminated upon disposals (152,036)
Exchange difference (1,353)
Ending balance 1,197,223
Gross carrying amount [member] | Leasehold improvement [member]  
IfrsStatementLineItems [Line Items]  
Beginning balance 24,409
Charge for the period
Transfer
Eliminated upon disposals
Exchange difference 781
Ending balance 25,190
Gross carrying amount [member] | Machinery [member]  
IfrsStatementLineItems [Line Items]  
Beginning balance 571,747
Charge for the period
Transfer
Eliminated upon disposals
Exchange difference (47)
Ending balance 571,700
Gross carrying amount [member] | Motor vehicles [member]  
IfrsStatementLineItems [Line Items]  
Beginning balance 718,430
Charge for the period
Transfer
Eliminated upon disposals (152,036)
Exchange difference (2,187)
Ending balance 564,207
Gross carrying amount [member] | Office equipment [member]  
IfrsStatementLineItems [Line Items]  
Beginning balance 35,124
Charge for the period 902
Transfer
Eliminated upon disposals
Exchange difference 100
Ending balance 36,126
Accumulated depreciation and amortisation [member]  
IfrsStatementLineItems [Line Items]  
Beginning balance (520,535)
Charge for the period (70,156)
Eliminated upon disposals 104,766
Exchange difference 242
Ending balance (485,683)
Accumulated depreciation and amortisation [member] | Leasehold improvement [member]  
IfrsStatementLineItems [Line Items]  
Beginning balance (24,409)
Charge for the period
Eliminated upon disposals
Exchange difference (781)
Ending balance (25,190)
Accumulated depreciation and amortisation [member] | Machinery [member]  
IfrsStatementLineItems [Line Items]  
Beginning balance (45,231)
Charge for the period (24,282)
Eliminated upon disposals
Exchange difference 47
Ending balance (69,466)
Accumulated depreciation and amortisation [member] | Motor vehicles [member]  
IfrsStatementLineItems [Line Items]  
Beginning balance (418,106)
Charge for the period (45,083)
Eliminated upon disposals 104,766
Exchange difference 1,006
Ending balance (357,417)
Accumulated depreciation and amortisation [member] | Office equipment [member]  
IfrsStatementLineItems [Line Items]  
Beginning balance (32,789)
Charge for the period (791)
Eliminated upon disposals
Exchange difference (30)
Ending balance (33,610)
Accumulated impairment [member]  
IfrsStatementLineItems [Line Items]  
Beginning balance (379,586)
Eliminated upon disposals 18,769
Ending balance (360,817)
Accumulated impairment [member] | Leasehold improvement [member]  
IfrsStatementLineItems [Line Items]  
Beginning balance
Eliminated upon disposals
Ending balance
Accumulated impairment [member] | Machinery [member]  
IfrsStatementLineItems [Line Items]  
Beginning balance (285,741)
Eliminated upon disposals
Ending balance (285,741)
Accumulated impairment [member] | Motor vehicles [member]  
IfrsStatementLineItems [Line Items]  
Beginning balance (93,845)
Eliminated upon disposals 18,769
Ending balance (75,076)
Accumulated impairment [member] | Office equipment [member]  
IfrsStatementLineItems [Line Items]  
Beginning balance
Eliminated upon disposals
Ending balance