v3.26.3
SCHEDULE OF BANK AND OTHER BORROWINGS (Details) - USD ($)
Jun. 30, 2026
Dec. 31, 2025
IfrsStatementLineItems [Line Items]    
Borrowings [1] $ 3,527,965 $ 5,622,926
Secured bank loans received [2] 3,527,965 5,622,926
Unsecured bank loans received
Current borrowings 3,527,965 5,622,926
Non-current portion of non-current borrowings
Other borrowings [3] 489,850 356,431
Non related parties [member]    
IfrsStatementLineItems [Line Items]    
Other borrowings [3] 489,850 356,431
Not later than one year [member]    
IfrsStatementLineItems [Line Items]    
Current borrowings 3,527,965 5,622,926
Floating interest rate [member]    
IfrsStatementLineItems [Line Items]    
Bank overdrafts [1] 1,474,292 1,371,598
Borrowings [1] 2,130,248
Fixed interest rate [member]    
IfrsStatementLineItems [Line Items]    
Borrowings [1] $ 2,053,673 $ 2,121,080
[1] Bank borrowings carry a weighted average effective interest rate at 4% (2025: 4%).
[2] Secured bank borrowings were pledged by the personal guarantee and the private real estate properties owned by our former shareholders.
[3] Included in other borrowings, a principal amount of USD489,850 (2025: USD356,431) was unsecured, interest bearing at 3.6% to 8.0% p.a. (2025: interest free or interest bearing at 3.6% p.a). USD77,152 were repayable between one to two years, all remaining balances were repayable within one year after the end of the reporting period.