v3.26.3
SCHEDULE OF REMAINING CONTRACTUAL MATURITY FOR NON-DERIVATIVE FINANCIAL LIABILITIES (Details) - USD ($)
Jun. 30, 2026
Dec. 31, 2025
IfrsStatementLineItems [Line Items]    
Current trade payables $ 1,113,658 $ 2,805,764
Other current payables 648,926  
Borrowings [1] 3,527,965 5,622,926
Other borrowings [2] 489,850 356,431
Other liabilities 473,260 310,696
Lease liabilities 73,238 $ 93,777
Lease liabilities 75,781  
Financial liabilities at amortised cost 6,329,440  
On demand or within one year [member]    
IfrsStatementLineItems [Line Items]    
Current trade payables 1,113,658  
Other current payables 648,926  
Borrowings 3,527,965  
Other borrowings 412,698  
Other liabilities 473,260  
Lease liabilities 34,644  
Financial liabilities at amortised cost 6,211,151  
One to two years [member]    
IfrsStatementLineItems [Line Items]    
Current trade payables  
Other current payables  
Borrowings  
Other borrowings 77,152  
Other liabilities  
Lease liabilities 32,571  
Financial liabilities at amortised cost 109,723  
Two to five years [member]    
IfrsStatementLineItems [Line Items]    
Current trade payables  
Other current payables  
Borrowings  
Other borrowings  
Other liabilities  
Lease liabilities 8,566  
Financial liabilities at amortised cost $ 8,566  
[1] Bank borrowings carry a weighted average effective interest rate at 4% (2025: 4%).
[2] 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.