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3770851 132425 29995334 1860 55596 30052790 -254486 -26159878 -26414364 3770851 3770851 -200185 -200185 -200185 -200185 1020 1020 1020 -1014 6 -1739077 -1739077 -1739077 -1739077 -1739077 -1739077 -1739077 -1739077 132425 29995334 1860 56616 30053810 -454671 -27898955 -28353626 1832609 -1014 1831595 132425 29995334 1860 56616 30053810 -454671 -27898955 -28353626 1832609 -1014 1831595 <p id="xdx_806_eifrs-full--DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_znYSOAYfC1i8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>1</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_827_z39ZXnU8pR65">REPORTING ENTITY</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">Organization and reorganization</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CL Workshop Group Limited (the “Company” or the “Group”) was incorporated in the British Virgin Islands on September 22, 2011. The registered office of the Company is 4^th Floor, Water’s Edge Building, Meridian Plaza, Road Town, Tortola, VG1110, British Virgin Islands. The principal place of business of the Company is Avenida da Amizade n.o1287, Chong Fok Centro Comercial, 13 E Macau S.A.R. These condensed consolidated interim financial statements (the ‘interim financial statements’) as at and for the six months ended June 30, 2026 comprise the Company and its subsidiaries (together referred to as the “Group”)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">Principal activities</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company is an investment holding company. The principal activities of the Company are conducted through its subsidiaries which are in the business of trading of wood products and logs. The Company is headquartered in Macau and conducts its primary operations through its significant direct and indirectly held subsidiaries that are incorporated and domiciled in Peru, France, Macau and Hong Kong.</span></p> <p id="xdx_803_eifrs-full--DisclosureOfChangesInAccountingPoliciesExplanatory_zAhNgHV2I5X5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>2</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_821_zSuv5wPP46P1">SUMMARY OF MATERIAL ACCOUNTING POLICY INFORMATION</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_848_eifrs-full--DescriptionOfNatureOfChangeInAccountingPolicy_z9GM3f1ns7Ua" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86D_zlRrMxQZnINe">BASIS OF ACCOUNTING</span></b> - These interim financial statements have been prepared in accordance with IAS 34 Interim Financial Reporting, and should be read in conjunction with the Group’s last annual consolidated financial statements as at and for the year ended December 31, 2025 included in the Annual Report on Form 20-F filed on April 27, 2026 by the Company (‘last annual financial statements’). These unaudited consolidated financial statements reflect all adjustments that are, in the opinion of management, necessary for a fair statement of the results for the interim periods presented. These adjustments are of a normal, recurring nature. Interim period operating results may not be indicative of the operating results for a full year. They do not include all of the information required for a complete set of financial statements prepared in accordance with IFRS Accounting Standards and the rules of the SEC. However, selected explanatory notes are included to explain events and transactions that are significant to an understanding of the changes in the Group’s financial position and performance since the last annual financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_843_eifrs-full--DisclosureOfChangesInAccountingEstimatesExplanatory_zwcaS0EjWEcb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86A_zzfX6aCRQTb9">USE OF JUDGEMENT AND ESTIMATE</span> </b>- In preparing these interim financial statements, management has made judgements and estimates about the future that affect the application of the Group’s accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The significant judgements made by management in applying the Group’s accounting policies and the key sources of estimation uncertainty were the same as those described in the last annual financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, regardless of whether that price is directly observable or estimated using another valuation technique. In estimating the fair value of an asset or a liability, the Group takes into account the characteristics of the asset or liability if market participants would take those characteristics into account when pricing the asset or liability at the measurement date. Fair value for measurement and/or disclosure purposes in these consolidated financial statements is determined on such a basis, except for share-based payment transactions that are within the scope of IFRS 2 <i>Share-based Payment</i>, leasing transactions that are accounted for in accordance with IFRS 16 <i>Leases</i>, and measurements that have some similarities to fair value but are not fair value, such as net realizable value in IAS 2 <i>Inventories</i> or value in use in IAS 36 <i>Impairment of Assets</i>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In addition, for financial reporting purposes, fair value measurements are categorized into Level 1, 2 or 3 based on the degree to which the inputs to the fair value measurements are observable and the significance of the inputs to the fair value measurement in its entirety, which are described as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2 inputs are inputs, other than quoted prices included within Level 1, that are observable for the asset or liability, either directly or indirectly; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3 inputs are unobservable inputs for the asset or liability.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_84A_ecustom--DescriptionOfAdoptionOfNewAndRevisedStandardsExplanatory_zwavHxFMV6Hg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_864_zjQ5GzPuhmOb">ADOPTION OF NEW AND REVISED STANDARDS</span></b> – The Group has applied the following amendments to IFRSs issued by the IASB to these consolidated financial statements for the current accounting period:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IFRS 9 and IFRS 7, <i>Amendments to the Classification and Measurement of Financial Instruments</i></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Annual Improvements to IFRS Accounting Standards – Volume 11, <i>Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards, IFRS 7 Financial Instruments: Disclosures and its accompanying Guidance on implementing IFRS 7, IFRS 9 Financial Instruments, IFRS 10 Consolidated Financial Statements, and IAS 7 Statement of Cash Flows</i></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IFRS 9 and IFRS 7, <i>Contracts Referencing Nature-dependent Electricity</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the date of authorization of these consolidated financial statements, the management determined that the adoption of the above amendments to IFRS have not had any material impact on the consolidated financial statements of the Group in the period of their initial adoption.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84C_eifrs-full--DescriptionOfNatureOfImpendingChangeInAccountingPolicy_zu9QNPP5AY7f" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86C_zX60IxBvyvui">NEW AND REVISED IFRS STANDARDS IN ISSUE BUT NOT YET EFFECTIVE</span></b> – At the date of authorization of these consolidated financial statements, the Group has not adopted the following new and revised IFRSs and amendments to IFRS that have been issued but are not yet effective to them.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IFRS 18, <i>Presentation and Disclosures in Financial Statements</i></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IFRS 19, <i>Subsidiaries without Public Accountability: Disclosures</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company do not expect that the adoption of the standards listed above will have a material impact on the consolidated financial statements of the group in future periods.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of these consolidated financial statements in conformity with IFRS requires management to exercise its judgement in the process of applying the Group’s accounting policies. It also requires the use of certain critical accounting estimates and assumptions. The areas involving a higher degree of judgement or complexity, or areas where estimates and assumptions are significant to the consolidated financial statements.</span></p> <p id="xdx_855_zwfh3RLZHKs" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> BASIS OF ACCOUNTING - These interim financial statements have been prepared in accordance with IAS 34 Interim Financial Reporting, and should be read in conjunction with the Group’s last annual consolidated financial statements as at and for the year ended December 31, 2025 included in the Annual Report on Form 20-F filed on April 27, 2026 by the Company (‘last annual financial statements’). These unaudited consolidated financial statements reflect all adjustments that are, in the opinion of management, necessary for a fair statement of the results for the interim periods presented. These adjustments are of a normal, recurring nature. Interim period operating results may not be indicative of the operating results for a full year. They do not include all of the information required for a complete set of financial statements prepared in accordance with IFRS Accounting Standards and the rules of the SEC. However, selected explanatory notes are included to explain events and transactions that are significant to an understanding of the changes in the Group’s financial position and performance since the last annual financial statements. <p id="xdx_843_eifrs-full--DisclosureOfChangesInAccountingEstimatesExplanatory_zwcaS0EjWEcb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_86A_zzfX6aCRQTb9">USE OF JUDGEMENT AND ESTIMATE</span> </b>- In preparing these interim financial statements, management has made judgements and estimates about the future that affect the application of the Group’s accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The significant judgements made by management in applying the Group’s accounting policies and the key sources of estimation uncertainty were the same as those described in the last annual financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, regardless of whether that price is directly observable or estimated using another valuation technique. In estimating the fair value of an asset or a liability, the Group takes into account the characteristics of the asset or liability if market participants would take those characteristics into account when pricing the asset or liability at the measurement date. Fair value for measurement and/or disclosure purposes in these consolidated financial statements is determined on such a basis, except for share-based payment transactions that are within the scope of IFRS 2 <i>Share-based Payment</i>, leasing transactions that are accounted for in accordance with IFRS 16 <i>Leases</i>, and measurements that have some similarities to fair value but are not fair value, such as net realizable value in IAS 2 <i>Inventories</i> or value in use in IAS 36 <i>Impairment of Assets</i>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In addition, for financial reporting purposes, fair value measurements are categorized into Level 1, 2 or 3 based on the degree to which the inputs to the fair value measurements are observable and the significance of the inputs to the fair value measurement in its entirety, which are described as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2 inputs are inputs, other than quoted prices included within Level 1, that are observable for the asset or liability, either directly or indirectly; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3 inputs are unobservable inputs for the asset or liability.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_84A_ecustom--DescriptionOfAdoptionOfNewAndRevisedStandardsExplanatory_zwavHxFMV6Hg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_864_zjQ5GzPuhmOb">ADOPTION OF NEW AND REVISED STANDARDS</span></b> – The Group has applied the following amendments to IFRSs issued by the IASB to these consolidated financial statements for the current accounting period:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IFRS 9 and IFRS 7, <i>Amendments to the Classification and Measurement of Financial Instruments</i></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Annual Improvements to IFRS Accounting Standards – Volume 11, <i>Amendments to IFRS 1 First-time Adoption of International Financial Reporting Standards, IFRS 7 Financial Instruments: Disclosures and its accompanying Guidance on implementing IFRS 7, IFRS 9 Financial Instruments, IFRS 10 Consolidated Financial Statements, and IAS 7 Statement of Cash Flows</i></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendments to IFRS 9 and IFRS 7, <i>Contracts Referencing Nature-dependent Electricity</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the date of authorization of these consolidated financial statements, the management determined that the adoption of the above amendments to IFRS have not had any material impact on the consolidated financial statements of the Group in the period of their initial adoption.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> NEW AND REVISED IFRS STANDARDS IN ISSUE BUT NOT YET EFFECTIVE – At the date of authorization of these consolidated financial statements, the Group has not adopted the following new and revised IFRSs and amendments to IFRS that have been issued but are not yet effective to them.     ● Amendments to IFRS 18, Presentation and Disclosures in Financial Statements   ● Amendments to IFRS 19, Subsidiaries without Public Accountability: Disclosures   The Company do not expect that the adoption of the standards listed above will have a material impact on the consolidated financial statements of the group in future periods.   The preparation of these consolidated financial statements in conformity with IFRS requires management to exercise its judgement in the process of applying the Group’s accounting policies. It also requires the use of certain critical accounting estimates and assumptions. The areas involving a higher degree of judgement or complexity, or areas where estimates and assumptions are significant to the consolidated financial statements. <p id="xdx_801_eifrs-full--DisclosureOfEntitysReportableSegmentsExplanatory_z0J8VWHmlKR1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 48px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>3</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_823_zSyIks2Cs5A5">REVENUE AND SEGMENT INFORMATION</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group is currently organized into one operating divisions – Direct Purchase and Original Design Manufacturer (“ODM”) Services. This segment is the basis on which the Group reports its primary segment information to the chief operating decision maker. The business nature of this segment was disclosed as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Direct Purchase and ODM Segment</b> – being the business of sourcing of live wood and owning designed design on wood products for sales to end customers.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Segment information of these businesses is presented below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reconciliation of the reportable segment revenue, profit or loss</span></td></tr> </table> <p id="xdx_895_eifrs-full--DisclosureOfOperatingSegmentsExplanatory_zDXHq5nkcYR4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B0_zoUSe3v7Zul7" style="display: none">SCHEDULE OF REVENUE AND SEGMENT INFORMATION</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260101__20260630__ifrs-full--SegmentsAxis__custom--DirectPurchaseODMMember_zHII3GRrOxo3" style="border-bottom: Black 1pt solid; text-align: center">Direct<br/> Purchase <br/> and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260101__20260630__ifrs-full--SegmentsAxis__custom--UnallocatedMember_znv3HV6ZQvrf" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20260101__20260630__ifrs-full--SegmentsAxis__ifrs-full--ReportableSegmentsMember_zXSAO1Y9IR13" style="border-bottom: Black 1pt solid; text-align: center">Total reportable<br/> segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">For the period ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Direct<br/> Purchase <br/> and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total reportable<br/> segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_403_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--LogsMember_zz3WXLvG21Nl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Logs</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,254,727</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0537">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,254,727</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--FlooringMember_zaKyrPsIPQwe" style="vertical-align: bottom; background-color: White"> <td>Flooring</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">404,717</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0541">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">404,717</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--DeckingMember_zO9ns4nggOV3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Decking</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">213,999</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0545">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">213,999</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--SawnTimberMember_z2wkhO0wABOh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Sawn timber</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">88,913</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0549">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">88,913</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--Revenue_zZ08xpywDS1g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Revenue from external customers and segment revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,962,356</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0553">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,962,356</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--RevenueFromInterest_zjzaThhfsPk5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">123</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0557">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">123</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--InterestExpense_zdWKolHvRXvi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">146,693</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,121</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">148,814</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DepreciationAndAmortisationExpense_z2towOm9r2A7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Depreciation/amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">91,353</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0565">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">91,353</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--ProfitLossBeforeTax_zK9nGwTWUqo4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Reportable segment results</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,548,675</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(189,496</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,738,171</td><td style="text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250101__20250630__ifrs-full--SegmentsAxis__custom--DirectPurchaseODMMember_zkuNcrJAUEce" style="border-bottom: Black 1pt solid; text-align: center">Direct<br/> Purchase <br/> and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20250630__ifrs-full--SegmentsAxis__custom--UnallocatedMember_zMKFtzQ1a354" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250101__20250630__ifrs-full--SegmentsAxis__ifrs-full--ReportableSegmentsMember_z4ELeiwF5GBg" style="border-bottom: Black 1pt solid; text-align: center">Total reportable <br/> segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">For the period ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Direct<br/> Purchase <br/> and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total reportable <br/> segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_403_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--LogsMember_zUdbJakq8yQ1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Logs</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">4,330,490</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0573">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">4,330,490</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--FlooringMember_zziywBbJJA8l" style="vertical-align: bottom; background-color: White"> <td>Flooring</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,153,667</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0577">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,153,667</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--DeckingMember_zJsalLNQOY07" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Decking</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">663,971</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0581">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">663,971</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--Revenue_z74v2KQcOdt" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Revenue from external customers and segment revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,148,128</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0585">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,148,128</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--RevenueFromInterest_zKtELEo6W2xe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,817</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,822</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--InterestExpense_z4ZVwEob9wU9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">275,375</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,018</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">276,393</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DepreciationAndAmortisationExpense_zS7vY3ASLbBk" style="vertical-align: bottom; background-color: White"> <td>Depreciation/amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,886</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0597">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,886</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--ProfitLossBeforeTax_zug1E6q8Eugb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reportable segment results</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(454,821</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(45,425</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(500,246</td><td style="text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reconciliation of the reportable segment assets and liabilities</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260630__ifrs-full--SegmentsAxis__custom--DirectPurchaseODMMember_z4NASCWrj3y2" style="border-bottom: Black 1pt solid; text-align: center">Direct Purchase <br/> and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20260630__ifrs-full--SegmentsAxis__custom--UnallocatedMember_zAcMBSPkMLKi" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20260630__ifrs-full--SegmentsAxis__ifrs-full--ReportableSegmentsMember_z5eHmiLaB4af" style="border-bottom: Black 1pt solid; text-align: center">Total reportable <br/> segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">As at June 30, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Direct Purchase <br/> and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total reportable <br/> segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_40F_eifrs-full--Assets_iI_zDiDAsAbFJF5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Reportable segment assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">8,352,774</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">158,274</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">8,511,048</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--Liabilities_iNI_di_zNS7CmEJqs7k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reportable segment liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,184,995</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,494,458</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,679,453</td><td style="text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20251231__ifrs-full--SegmentsAxis__custom--DirectPurchaseODMMember_z2CHcfh9kFsh" style="border-bottom: Black 1pt solid; text-align: center">Direct Purchase <br/> and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20251231__ifrs-full--SegmentsAxis__custom--UnallocatedMember_zwYa2mcBFHuj" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20251231__ifrs-full--SegmentsAxis__ifrs-full--ReportableSegmentsMember_zZQNWQxx4LW4" style="border-bottom: Black 1pt solid; text-align: center">Total reportable <br/> segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">As at December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Direct Purchase <br/> and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total reportable <br/> segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_40F_eifrs-full--Assets_iI_zGA7mRb1yMm9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Reportable segment assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">14,035,272</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">343,100</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">14,378,372</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--Liabilities_iNI_di_z8PzNsvoaHjg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reportable segment liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,290,872</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,316,649</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(10,607,521</td><td style="text-align: left">)</td></tr> </table> <p id="xdx_8A0_z3myhZly68Mc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Disaggregation of revenue from contracts with customers</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_897_eifrs-full--DisclosureOfGeographicalAreasExplanatory_zfC8ZKgc0gPb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In the following table, revenue is disaggregated by the geographical locations of customers and by the timing of revenue recognition.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BB_zpn1GPDJbSI" style="display: none">SCHEDULE OF REVENUES BY GEOGRAPHICAL LOCATIONS</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20260101__20260630_zpiHwksr2t19" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250101__20250630_z6j7stZZsh02" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the period ended June 30</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Geographical locations:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Revenue_hifrs-full--GeographicalAreasAxis__custom--CNCountryMember_zLvkq5IxFXJ1" style="vertical-align: bottom; background-color: White"> <td style="width: 60%">China</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,179,496</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">3,470,774</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--Revenue_hifrs-full--GeographicalAreasAxis__custom--EuropeCountryMember_zWUIZvbc1Mal" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Europe</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">298,117</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,170,780</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--Revenue_hifrs-full--GeographicalAreasAxis__custom--NorthAmericaCountryMember_zZIQbdyjTlsc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">North America</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">85,489</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,539</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--Revenue_hifrs-full--GeographicalAreasAxis__custom--AsiaCountryMember_zgnA4M9l7Qkk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Asia</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">371,780</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,483,035</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--Revenue_hifrs-full--GeographicalAreasAxis__custom--AfricaCountryMember_z3Ow12Gc6nL7" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Africa</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">27,474</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0635">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Revenue_zpWEs6Elpvzh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,962,356</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">8,148,128</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Timing of revenue recognition:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Revenue_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredAtPointInTimeMember_zk2n09KYY0ad" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">At a point in time</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,962,356</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,148,128</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8AB_zl7Pc20PDdoj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Information about major customers is disclosed in note 22 (d).</span></p> <p id="xdx_895_eifrs-full--DisclosureOfOperatingSegmentsExplanatory_zDXHq5nkcYR4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B0_zoUSe3v7Zul7" style="display: none">SCHEDULE OF REVENUE AND SEGMENT INFORMATION</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260101__20260630__ifrs-full--SegmentsAxis__custom--DirectPurchaseODMMember_zHII3GRrOxo3" style="border-bottom: Black 1pt solid; text-align: center">Direct<br/> Purchase <br/> and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260101__20260630__ifrs-full--SegmentsAxis__custom--UnallocatedMember_znv3HV6ZQvrf" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20260101__20260630__ifrs-full--SegmentsAxis__ifrs-full--ReportableSegmentsMember_zXSAO1Y9IR13" style="border-bottom: Black 1pt solid; text-align: center">Total reportable<br/> segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">For the period ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Direct<br/> Purchase <br/> and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total reportable<br/> segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_403_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--LogsMember_zz3WXLvG21Nl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Logs</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,254,727</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0537">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">2,254,727</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--FlooringMember_zaKyrPsIPQwe" style="vertical-align: bottom; background-color: White"> <td>Flooring</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">404,717</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0541">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">404,717</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--DeckingMember_zO9ns4nggOV3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Decking</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">213,999</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0545">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">213,999</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--SawnTimberMember_z2wkhO0wABOh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Sawn timber</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">88,913</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0549">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">88,913</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--Revenue_zZ08xpywDS1g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Revenue from external customers and segment revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,962,356</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0553">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,962,356</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--RevenueFromInterest_zjzaThhfsPk5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">123</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0557">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">123</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--InterestExpense_zdWKolHvRXvi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">146,693</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,121</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">148,814</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DepreciationAndAmortisationExpense_z2towOm9r2A7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Depreciation/amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">91,353</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0565">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">91,353</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--ProfitLossBeforeTax_zK9nGwTWUqo4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Reportable segment results</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,548,675</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(189,496</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,738,171</td><td style="text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250101__20250630__ifrs-full--SegmentsAxis__custom--DirectPurchaseODMMember_zkuNcrJAUEce" style="border-bottom: Black 1pt solid; text-align: center">Direct<br/> Purchase <br/> and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20250630__ifrs-full--SegmentsAxis__custom--UnallocatedMember_zMKFtzQ1a354" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250101__20250630__ifrs-full--SegmentsAxis__ifrs-full--ReportableSegmentsMember_z4ELeiwF5GBg" style="border-bottom: Black 1pt solid; text-align: center">Total reportable <br/> segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">For the period ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Direct<br/> Purchase <br/> and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total reportable <br/> segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_403_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--LogsMember_zUdbJakq8yQ1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">Logs</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">4,330,490</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0573">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">4,330,490</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--FlooringMember_zziywBbJJA8l" style="vertical-align: bottom; background-color: White"> <td>Flooring</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,153,667</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0577">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,153,667</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Revenue_hifrs-full--ProductsAndServicesAxis__custom--DeckingMember_zJsalLNQOY07" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Decking</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">663,971</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0581">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">663,971</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--Revenue_z74v2KQcOdt" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Revenue from external customers and segment revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,148,128</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0585">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,148,128</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--RevenueFromInterest_zKtELEo6W2xe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,817</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,822</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--InterestExpense_z4ZVwEob9wU9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">275,375</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,018</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">276,393</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DepreciationAndAmortisationExpense_zS7vY3ASLbBk" style="vertical-align: bottom; background-color: White"> <td>Depreciation/amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,886</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0597">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,886</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--ProfitLossBeforeTax_zug1E6q8Eugb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reportable segment results</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(454,821</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(45,425</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(500,246</td><td style="text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reconciliation of the reportable segment assets and liabilities</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260630__ifrs-full--SegmentsAxis__custom--DirectPurchaseODMMember_z4NASCWrj3y2" style="border-bottom: Black 1pt solid; text-align: center">Direct Purchase <br/> and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20260630__ifrs-full--SegmentsAxis__custom--UnallocatedMember_zAcMBSPkMLKi" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20260630__ifrs-full--SegmentsAxis__ifrs-full--ReportableSegmentsMember_z5eHmiLaB4af" style="border-bottom: Black 1pt solid; text-align: center">Total reportable <br/> segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">As at June 30, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Direct Purchase <br/> and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total reportable <br/> segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_40F_eifrs-full--Assets_iI_zDiDAsAbFJF5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Reportable segment assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">8,352,774</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">158,274</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">8,511,048</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--Liabilities_iNI_di_zNS7CmEJqs7k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reportable segment liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(5,184,995</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,494,458</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,679,453</td><td style="text-align: left">)</td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20251231__ifrs-full--SegmentsAxis__custom--DirectPurchaseODMMember_z2CHcfh9kFsh" style="border-bottom: Black 1pt solid; text-align: center">Direct Purchase <br/> and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20251231__ifrs-full--SegmentsAxis__custom--UnallocatedMember_zwYa2mcBFHuj" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20251231__ifrs-full--SegmentsAxis__ifrs-full--ReportableSegmentsMember_zZQNWQxx4LW4" style="border-bottom: Black 1pt solid; text-align: center">Total reportable <br/> segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">As at December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Direct Purchase <br/> and ODM</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Unallocated</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total reportable <br/> segment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td></tr> <tr id="xdx_40F_eifrs-full--Assets_iI_zGA7mRb1yMm9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Reportable segment assets</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">14,035,272</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">343,100</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">14,378,372</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--Liabilities_iNI_di_z8PzNsvoaHjg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reportable segment liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,290,872</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,316,649</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(10,607,521</td><td style="text-align: left">)</td></tr> </table> 2254727 2254727 404717 404717 213999 213999 88913 88913 2962356 2962356 123 123 146693 2121 148814 91353 91353 -1548675 -189496 -1738171 4330490 4330490 3153667 3153667 663971 663971 8148128 8148128 2817 5 2822 275375 1018 276393 43886 43886 -454821 -45425 -500246 8352774 158274 8511048 5184995 1494458 6679453 14035272 343100 14378372 9290872 1316649 10607521 <p id="xdx_897_eifrs-full--DisclosureOfGeographicalAreasExplanatory_zfC8ZKgc0gPb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In the following table, revenue is disaggregated by the geographical locations of customers and by the timing of revenue recognition.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BB_zpn1GPDJbSI" style="display: none">SCHEDULE OF REVENUES BY GEOGRAPHICAL LOCATIONS</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20260101__20260630_zpiHwksr2t19" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250101__20250630_z6j7stZZsh02" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the period ended June 30</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Geographical locations:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Revenue_hifrs-full--GeographicalAreasAxis__custom--CNCountryMember_zLvkq5IxFXJ1" style="vertical-align: bottom; background-color: White"> <td style="width: 60%">China</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,179,496</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">3,470,774</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--Revenue_hifrs-full--GeographicalAreasAxis__custom--EuropeCountryMember_zWUIZvbc1Mal" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Europe</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">298,117</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,170,780</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--Revenue_hifrs-full--GeographicalAreasAxis__custom--NorthAmericaCountryMember_zZIQbdyjTlsc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">North America</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">85,489</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,539</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--Revenue_hifrs-full--GeographicalAreasAxis__custom--AsiaCountryMember_zgnA4M9l7Qkk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Asia</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">371,780</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,483,035</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--Revenue_hifrs-full--GeographicalAreasAxis__custom--AfricaCountryMember_z3Ow12Gc6nL7" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Africa</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">27,474</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0635">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Revenue_zpWEs6Elpvzh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,962,356</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">8,148,128</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Timing of revenue recognition:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Revenue_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredAtPointInTimeMember_zk2n09KYY0ad" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">At a point in time</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,962,356</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,148,128</td><td style="text-align: left"> </td></tr> </table> 2179496 3470774 298117 1170780 85489 23539 371780 3483035 27474 2962356 8148128 2962356 8148128 <p id="xdx_801_eifrs-full--DisclosureOfPropertyPlantAndEquipmentExplanatory_zxVCdBEWqWY8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.75in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>4</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_828_z597oz9YRhdl">PROPERTY, PLANT AND EQUIPMENT, NET</span></b></span></td></tr> </table> <p id="xdx_895_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_zE24XHYSNWQ8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BA_zVaFyu4a4gq9" style="display: none">SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BE_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--LeaseholdImprovementMember_zmMBC96R597c" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Leasehold Improvements</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B1_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--MachineryMember_zuuExO3Nz8Gh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Machineries</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--MotorVehiclesMember_zKm4FFU3Ot5k" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Motor vehicles</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B8_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--OfficeEquipmentMember_zhMxLppQpfbh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Office equipment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B1_z3IMbMxMQCu5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>USD</b></span></td><td style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>USD</b></span></td><td style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>USD</b></span></td><td style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>USD</b></span></td><td style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>USD</b></span></td><td style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-weight: bold">Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_430_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipment_iS_zhAKpOP7Jql" style="vertical-align: bottom; background-color: White"> <td style="width: 35%; font-weight: bold">At December  31, 2025</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 9%; font-weight: bold; text-align: right">24,409</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 9%; font-weight: bold; text-align: right">571,747</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 9%; font-weight: bold; text-align: right">718,430</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 9%; font-weight: bold; text-align: right">35,124</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 9%; font-weight: bold; text-align: right">1,349,710</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_43B_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_zfU6r3KB9Qt9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0653">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0654">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0655">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">902</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">902</td><td style="text-align: left"> </td></tr> <tr id="xdx_43F_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment_zXljps7e5x98" style="vertical-align: bottom; background-color: White"> <td>Transfer</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0659">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0660">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0661">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0662">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0663">-</span></span></td><td style="text-align: left"> </td></tr> <tr id="xdx_438_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--DisposalsAndRetirementsPropertyPlantAndEquipment_iN_di_z1jRnEcSujLl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Disposals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0665">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0666">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(152,036</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0668">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(152,036</td><td style="text-align: left">)</td></tr> <tr id="xdx_436_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--DisposalsAndRetirementsPropertyPlantAndEquipment_iN_di_zzJJqFWxkXp9" style="display: none; vertical-align: bottom; background-color: White"> <td>Disposal of subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0671">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0672">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(152,036</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0674">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(152,036</td><td style="text-align: left">)</td></tr> <tr id="xdx_432_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--ChangesInPropertyPlantAndEquipment_zHKWwF9DQ6Jd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Exchange difference</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">781</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(47</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,187</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,353</td><td style="text-align: left">)</td></tr> <tr id="xdx_431_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipment_iE_zD9sad2ozi4i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At June 30, 2026</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">25,190</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">571,700</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">564,207</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">36,126</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,197,223</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-weight: bold; text-align: left">Accumulated depreciation:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43A_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--PropertyPlantAndEquipment_iS_zUO8jd46teGj" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At December 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(24,409</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(45,231</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(418,106</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(32,789</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(520,535</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_43C_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_zXZPO1GRO0c6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Charge for the period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0695">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(24,282</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(45,083</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(791</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(70,156</td><td style="text-align: left">)</td></tr> <tr id="xdx_431_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--DisposalsAndRetirementsPropertyPlantAndEquipment_iN_di_zGSlVO5pTcm1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Eliminated upon disposals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0701">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0702">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">104,766</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0704">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">104,766</td><td style="text-align: left"> </td></tr> <tr id="xdx_43C_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--ChangesInPropertyPlantAndEquipment_zvhkTM5OmUK7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Exchange difference</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(781</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">47</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,006</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(30</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">242</td><td style="text-align: left"> </td></tr> <tr id="xdx_439_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--PropertyPlantAndEquipment_iE_zZ7YsyFefPde" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At June 30, 2026</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(25,190</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(69,466</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(357,417</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(33,610</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(485,683</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; font-weight: bold; text-align: left">Accumulated impairment:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_431_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--PropertyPlantAndEquipment_iS_zvBqa4aPi066" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At December 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0719">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(285,741</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(93,845</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0722">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(379,586</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_437_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--PropertyPlantAndEquipment_iS_zuip2sghBV7b" style="display: none; vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Beginning balance</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0725">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(285,741</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(93,845</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0728">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(379,586</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_434_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--DisposalsAndRetirementsPropertyPlantAndEquipment_iN_di_z58HciVEADlc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Eliminated upon disposals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0731">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0732">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,769</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0734">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,769</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_438_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--PropertyPlantAndEquipment_iE_zkhURU91Gj46" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At June 30, 2026</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0737">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(285,741</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(75,076</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0740">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(360,817</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_439_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--PropertyPlantAndEquipment_iE_zFnqOF2I1zHj" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Ending balance</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0743">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(285,741</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(75,076</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0746">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(360,817</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; font-weight: bold">Net book value:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_437_c20250101__20251231_eifrs-full--PropertyPlantAndEquipment_iE_z08HFDF1oCN4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At December 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0749">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">240,775</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">206,479</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,335</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">449,589</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_43F_c20260101__20260630_eifrs-full--PropertyPlantAndEquipment_iE_zZo2XoipY6g2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At June 30, 2026</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0755">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">216,493</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">131,714</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,516</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">350,723</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_43B_c20260101__20260630_eifrs-full--PropertyPlantAndEquipment_iE_zmsBFzHXVq13" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Ending balance</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0761">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">216,493</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">131,714</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,516</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">350,723</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p id="xdx_8AC_zh9VxnWxaZp8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p id="xdx_895_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_zE24XHYSNWQ8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BA_zVaFyu4a4gq9" style="display: none">SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BE_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--LeaseholdImprovementMember_zmMBC96R597c" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Leasehold Improvements</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B1_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--MachineryMember_zuuExO3Nz8Gh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Machineries</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--MotorVehiclesMember_zKm4FFU3Ot5k" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Motor vehicles</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B8_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--OfficeEquipmentMember_zhMxLppQpfbh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Office equipment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B1_z3IMbMxMQCu5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>USD</b></span></td><td style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>USD</b></span></td><td style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>USD</b></span></td><td style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>USD</b></span></td><td style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>USD</b></span></td><td style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-weight: bold">Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_430_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipment_iS_zhAKpOP7Jql" style="vertical-align: bottom; background-color: White"> <td style="width: 35%; font-weight: bold">At December  31, 2025</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 9%; font-weight: bold; text-align: right">24,409</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 9%; font-weight: bold; text-align: right">571,747</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 9%; font-weight: bold; text-align: right">718,430</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 9%; font-weight: bold; text-align: right">35,124</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 9%; font-weight: bold; text-align: right">1,349,710</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_43B_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_zfU6r3KB9Qt9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0653">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0654">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0655">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">902</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">902</td><td style="text-align: left"> </td></tr> <tr id="xdx_43F_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--IncreaseDecreaseThroughTransfersAndOtherChangesPropertyPlantAndEquipment_zXljps7e5x98" style="vertical-align: bottom; background-color: White"> <td>Transfer</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0659">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0660">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0661">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0662">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0663">-</span></span></td><td style="text-align: left"> </td></tr> <tr id="xdx_438_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--DisposalsAndRetirementsPropertyPlantAndEquipment_iN_di_z1jRnEcSujLl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Disposals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0665">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0666">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(152,036</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0668">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(152,036</td><td style="text-align: left">)</td></tr> <tr id="xdx_436_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--DisposalsAndRetirementsPropertyPlantAndEquipment_iN_di_zzJJqFWxkXp9" style="display: none; vertical-align: bottom; background-color: White"> <td>Disposal of subsidiaries</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0671">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0672">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(152,036</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0674">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(152,036</td><td style="text-align: left">)</td></tr> <tr id="xdx_432_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--ChangesInPropertyPlantAndEquipment_zHKWwF9DQ6Jd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Exchange difference</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">781</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(47</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,187</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,353</td><td style="text-align: left">)</td></tr> <tr id="xdx_431_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipment_iE_zD9sad2ozi4i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At June 30, 2026</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">25,190</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">571,700</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">564,207</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">36,126</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">1,197,223</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-weight: bold; text-align: left">Accumulated depreciation:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43A_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--PropertyPlantAndEquipment_iS_zUO8jd46teGj" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At December 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(24,409</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(45,231</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(418,106</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(32,789</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(520,535</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_43C_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_zXZPO1GRO0c6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Charge for the period</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0695">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(24,282</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(45,083</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(791</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(70,156</td><td style="text-align: left">)</td></tr> <tr id="xdx_431_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--DisposalsAndRetirementsPropertyPlantAndEquipment_iN_di_zGSlVO5pTcm1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Eliminated upon disposals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0701">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0702">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">104,766</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0704">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">104,766</td><td style="text-align: left"> </td></tr> <tr id="xdx_43C_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--ChangesInPropertyPlantAndEquipment_zvhkTM5OmUK7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Exchange difference</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(781</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">47</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,006</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(30</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">242</td><td style="text-align: left"> </td></tr> <tr id="xdx_439_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAndAmortisationMember_eifrs-full--PropertyPlantAndEquipment_iE_zZ7YsyFefPde" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At June 30, 2026</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(25,190</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(69,466</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(357,417</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(33,610</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(485,683</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; font-weight: bold; text-align: left">Accumulated impairment:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_431_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--PropertyPlantAndEquipment_iS_zvBqa4aPi066" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At December 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0719">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(285,741</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(93,845</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0722">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(379,586</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_437_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--PropertyPlantAndEquipment_iS_zuip2sghBV7b" style="display: none; vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Beginning balance</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0725">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(285,741</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(93,845</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0728">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(379,586</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_434_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--DisposalsAndRetirementsPropertyPlantAndEquipment_iN_di_z58HciVEADlc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Eliminated upon disposals</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0731">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0732">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,769</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="display: none; font-family: Times New Roman, Times, Serif"><span style="-sec-ix-hidden: xdx2ixbrl0734">-</span></span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,769</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_438_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--PropertyPlantAndEquipment_iE_zkhURU91Gj46" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At June 30, 2026</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0737">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(285,741</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(75,076</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0740">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(360,817</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_439_c20260101__20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedImpairmentMember_eifrs-full--PropertyPlantAndEquipment_iE_zFnqOF2I1zHj" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Ending balance</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0743">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(285,741</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(75,076</td><td style="font-weight: bold; text-align: left">)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0746">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(360,817</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-decoration: underline; font-weight: bold">Net book value:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_437_c20250101__20251231_eifrs-full--PropertyPlantAndEquipment_iE_z08HFDF1oCN4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">At December 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0749">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">240,775</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">206,479</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,335</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">449,589</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_43F_c20260101__20260630_eifrs-full--PropertyPlantAndEquipment_iE_zZo2XoipY6g2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At June 30, 2026</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0755">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">216,493</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">131,714</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,516</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">350,723</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_43B_c20260101__20260630_eifrs-full--PropertyPlantAndEquipment_iE_zmsBFzHXVq13" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Ending balance</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0761">-</span></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">216,493</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">131,714</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">2,516</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">350,723</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> 24409 571747 718430 35124 1349710 902 902 152036 152036 152036 152036 781 -47 -2187 100 -1353 25190 571700 564207 36126 1197223 -24409 -45231 -418106 -32789 -520535 -24282 -45083 -791 -70156 -104766 -104766 -781 47 1006 -30 242 -25190 -69466 -357417 -33610 -485683 -285741 -93845 -379586 -285741 -93845 -379586 -18769 -18769 -285741 -75076 -360817 -285741 -75076 -360817 240775 206479 2335 449589 216493 131714 2516 350723 216493 131714 2516 350723 <p id="xdx_80E_ecustom--DisclosureOfRightofuseAssetsExplanatory_zz4J9ahuwESa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>5</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_825_zqNVexpHxAX5">RIGHT-OF-USE-ASSETS, NET</span></b></span></td></tr> </table> <p id="xdx_89E_eifrs-full--DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory_zI5bvjsdm6Zd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BE_zyIhFm6RXtN7" style="display: none">SCHEDULE OF RIGHT OF USE ASSETS</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Leased </b></span><b>Properties</b></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>USD</b></span></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; font-weight: bold">At January 1, 2026</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_98B_eifrs-full--RightofuseAssets_iS_c20260101__20260630_zWjVCpHvhlyl" style="width: 16%; font-weight: bold; text-align: right" title="Right of use assets net, beginning balance">85,134</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation charge for the period</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--DepreciationRightofuseAssets_iN_di_c20260101__20260630_z83Y2ZkK99Nh" style="text-align: right" title="Depreciation charge for the year">(21,197</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Exchange difference</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--RightofuseAssetsIncreaseDecreaseInRevaluationSurplus_c20260101__20260630_zvkSNS6gshvl" style="text-align: right" title="Exchange difference">2,280</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At June 30, 2026</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_988_eifrs-full--RightofuseAssets_iE_c20260101__20260630_zfhBzJyrNIAf" style="font-weight: bold; text-align: right" title="Right of use assets net, ending balance">66,217</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A8_ziX0y5Dfr5Ef" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For this period, <span id="xdx_90A_eifrs-full--InformationAboutNatureOfLesseesLeasingActivities_c20260101__20260630_zpHXAxNg2t82" title="Lease description">the Group leased offices for its operations. Lease contracts are entered into fixed terms from 5 year to 9 years.</span> No extension options are available for all leases. Lease terms are negotiated on an individual basis and contain wide range of different terms and conditions. In determining the lease term and assessing the length of the non-cancellable period, the Group applies the definition of a contract and determines the period for which the contract is enforceable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All leases are operating leases.</span></p> <p id="xdx_89E_eifrs-full--DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory_zI5bvjsdm6Zd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BE_zyIhFm6RXtN7" style="display: none">SCHEDULE OF RIGHT OF USE ASSETS</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Leased </b></span><b>Properties</b></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>USD</b></span></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; font-weight: bold">At January 1, 2026</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_98B_eifrs-full--RightofuseAssets_iS_c20260101__20260630_zWjVCpHvhlyl" style="width: 16%; font-weight: bold; text-align: right" title="Right of use assets net, beginning balance">85,134</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation charge for the period</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--DepreciationRightofuseAssets_iN_di_c20260101__20260630_z83Y2ZkK99Nh" style="text-align: right" title="Depreciation charge for the year">(21,197</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Exchange difference</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--RightofuseAssetsIncreaseDecreaseInRevaluationSurplus_c20260101__20260630_zvkSNS6gshvl" style="text-align: right" title="Exchange difference">2,280</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">At June 30, 2026</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_988_eifrs-full--RightofuseAssets_iE_c20260101__20260630_zfhBzJyrNIAf" style="font-weight: bold; text-align: right" title="Right of use assets net, ending balance">66,217</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> 85134 21197 2280 66217 the Group leased offices for its operations. Lease contracts are entered into fixed terms from 5 year to 9 years. <p id="xdx_801_eifrs-full--DisclosureOfInventoriesExplanatory_z7WknxPbPER9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>6</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82A_zzIyxu9qBGXl">INVENTORIES</span></b></span></td></tr> </table> <p id="xdx_89C_ecustom--DisclosureOfDetailedInformationAboutInventoriesExplanatory_znfiHchrxP2g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BB_zkYdpOdvCzQd" style="display: none">SCHEDULE OF INVENTORIES</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20260630_zVcikUBsl6Jc" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20251231_zLDyQ3VSDFga" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--FinishedGoods_iI_maIzc8J_zYC9VnDqCftb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Finished goods</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">521,683</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,256,352</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--SparePartsForProduction_iI_maIzc8J_zvggSE2A3Jba" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Spare parts for production</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">227,938</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">227,938</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Inventories_iTI_mtIzc8J_zAoMxgD0h14f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">749,621</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,484,290</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AF_zjVVpHJZKhJk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>7</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82F_zuj9zQerGQw1">PREPAYMENTS</span></b></span></td></tr> </table> <p id="xdx_89C_ecustom--DisclosureOfCurrentAndNonCurrentPrepaymentsExplanatory_zkFfZOKDIMy" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B4_zC0LZhVvR6t6" style="display: none">SUMMARY OF CURRENT AND NON-CURRENT PREPAYMENTS</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260630_zH4Hq3wM9dNg" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_ztjT6bcFIgM" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Advance payments made for:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--PurchaseOfFlooringAndDeckingProductsPrepayments_iI_maPzhsg_zwCJF02cs5di" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Purchase of flooring and decking products (Note <span id="xdx_F4C_zhnydr1ppMrl">1</span>)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">3,687,140</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">4,809,834</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--PurchaseOfLogsPrepayments_iI_maPzhsg_zCcrgF45gX8j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Purchase of logs (Note <span id="xdx_F4E_z48m7JY7iaEi">2</span>)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">147,536</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">147,536</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--PrepaymentForFinancingActivities_maPzhsg_z4KEqFabJVWe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepayment for financing activities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">70,214</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0803">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--OthersPrepayments_iI_maPzhsg_zX7T6GnsQ0ga" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Others (Note <span id="xdx_F47_zoB9dTupvyz6">3</span>)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">155,598</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">210,992</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--Prepayments_iTI_mtPzhsg_zKTe26Cwkwq2" style="vertical-align: bottom; background-color: White"> <td><span style="display: none; font-family: Times New Roman, Times, Serif">Total</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,060,488</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,168,362</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--CurrentPrepayments_iNI_di_zqQWjUXmoYwb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: Amounts to be utilized within 12 months shown under current assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,060,488</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5,168,362</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40C_eifrs-full--NoncurrentPrepayments_iTI_zL95DXCQ1E6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Amounts to be utilized after 12 months shown under non-current assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0814">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0815">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span id="xdx_F0E_zDZSI7dMp467" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F16_zKW3VWE515a" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in the prepayments, USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eifrs-full--Prepayments_iI_pn5n6_c20260630__ifrs-full--ProductsAndServicesAxis__custom--FlooringMember_zBIutcG0bstd" title="Prepayments">3.7</span> million (2025: USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eifrs-full--Prepayments_iI_pn5n6_c20251231__ifrs-full--ProductsAndServicesAxis__custom--FlooringMember_zEJ40Wcafahg" title="Prepayments">4.8</span> million) was advanced for the purchase of flooring and decking products in order to secure our supply chain of wood products to our customers.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F0D_zIpx9ataiTL6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F15_zJ0LiLsVd8p1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in the prepayments, USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eifrs-full--Prepayments_iI_pn5n6_c20260630__ifrs-full--ProductsAndServicesAxis__custom--LogsMember_zUKSSmWgRu5j" title="Prepayments">0.1</span> million (2025: USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eifrs-full--Prepayments_iI_pn5n6_c20251231__ifrs-full--ProductsAndServicesAxis__custom--LogsMember_zU3Wn2J8R6J5" title="Prepayments">0.1</span> million) was advanced for the purchase of logs in Peru to secure the raw materials supply for our wood processing for production. </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F04_zUpvjYyOcC37" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1A_zwz0RYlIz3nh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Remaining amounts of the prepayments were advance payments made to Group’s operating expenses.</span></td></tr> </table> <p id="xdx_8A1_z0PtBP2DJERk" style="margin-top: 0; margin-bottom: 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p id="xdx_89C_ecustom--DisclosureOfDetailedInformationAboutInventoriesExplanatory_znfiHchrxP2g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BB_zkYdpOdvCzQd" style="display: none">SCHEDULE OF INVENTORIES</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20260630_zVcikUBsl6Jc" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20251231_zLDyQ3VSDFga" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--FinishedGoods_iI_maIzc8J_zYC9VnDqCftb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Finished goods</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">521,683</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,256,352</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--SparePartsForProduction_iI_maIzc8J_zvggSE2A3Jba" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Spare parts for production</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">227,938</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">227,938</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--Inventories_iTI_mtIzc8J_zAoMxgD0h14f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">749,621</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,484,290</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 521683 2256352 227938 227938 749621 2484290 <p id="xdx_89C_ecustom--DisclosureOfCurrentAndNonCurrentPrepaymentsExplanatory_zkFfZOKDIMy" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B4_zC0LZhVvR6t6" style="display: none">SUMMARY OF CURRENT AND NON-CURRENT PREPAYMENTS</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260630_zH4Hq3wM9dNg" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_ztjT6bcFIgM" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Advance payments made for:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--PurchaseOfFlooringAndDeckingProductsPrepayments_iI_maPzhsg_zwCJF02cs5di" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Purchase of flooring and decking products (Note <span id="xdx_F4C_zhnydr1ppMrl">1</span>)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">3,687,140</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">4,809,834</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--PurchaseOfLogsPrepayments_iI_maPzhsg_zCcrgF45gX8j" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Purchase of logs (Note <span id="xdx_F4E_z48m7JY7iaEi">2</span>)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">147,536</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">147,536</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--PrepaymentForFinancingActivities_maPzhsg_z4KEqFabJVWe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepayment for financing activities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">70,214</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0803">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--OthersPrepayments_iI_maPzhsg_zX7T6GnsQ0ga" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Others (Note <span id="xdx_F47_zoB9dTupvyz6">3</span>)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">155,598</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">210,992</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--Prepayments_iTI_mtPzhsg_zKTe26Cwkwq2" style="vertical-align: bottom; background-color: White"> <td><span style="display: none; font-family: Times New Roman, Times, Serif">Total</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,060,488</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,168,362</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--CurrentPrepayments_iNI_di_zqQWjUXmoYwb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: Amounts to be utilized within 12 months shown under current assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,060,488</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5,168,362</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40C_eifrs-full--NoncurrentPrepayments_iTI_zL95DXCQ1E6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Amounts to be utilized after 12 months shown under non-current assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0814">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0815">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes:</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span id="xdx_F0E_zDZSI7dMp467" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F16_zKW3VWE515a" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in the prepayments, USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eifrs-full--Prepayments_iI_pn5n6_c20260630__ifrs-full--ProductsAndServicesAxis__custom--FlooringMember_zBIutcG0bstd" title="Prepayments">3.7</span> million (2025: USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eifrs-full--Prepayments_iI_pn5n6_c20251231__ifrs-full--ProductsAndServicesAxis__custom--FlooringMember_zEJ40Wcafahg" title="Prepayments">4.8</span> million) was advanced for the purchase of flooring and decking products in order to secure our supply chain of wood products to our customers.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F0D_zIpx9ataiTL6" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F15_zJ0LiLsVd8p1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in the prepayments, USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eifrs-full--Prepayments_iI_pn5n6_c20260630__ifrs-full--ProductsAndServicesAxis__custom--LogsMember_zUKSSmWgRu5j" title="Prepayments">0.1</span> million (2025: USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNVTU1BUlkgT0YgQ1VSUkVOVCBBTkQgTk9OLUNVUlJFTlQgUFJFUEFZTUVOVFMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eifrs-full--Prepayments_iI_pn5n6_c20251231__ifrs-full--ProductsAndServicesAxis__custom--LogsMember_zU3Wn2J8R6J5" title="Prepayments">0.1</span> million) was advanced for the purchase of logs in Peru to secure the raw materials supply for our wood processing for production. </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F04_zUpvjYyOcC37" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1A_zwz0RYlIz3nh" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Remaining amounts of the prepayments were advance payments made to Group’s operating expenses.</span></td></tr> </table> 3687140 4809834 147536 147536 70214 155598 210992 4060488 5168362 4060488 5168362 3700000 4800000 100000 100000 <p id="xdx_804_eifrs-full--DisclosureOfTradeAndOtherReceivablesExplanatory_zXel03dXDAE9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>8</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82E_zNiLZW4dm0ma">TRADE AND OTHER RECEIVABLES, NET</span></b></span></td></tr> </table> <p id="xdx_895_ecustom--DisclosureOfDetailedTradeAndOtherReceivablesExplanatory_zUtOcs5kcTF7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BB_zKz35Dk5Vitf" style="display: none">SCHEDULE OF TRADE AND OTHER RECEIVABLES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20260630_zuPeHGx8dXl5" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_zHJXBruiHTMb" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--ReceivablesFromContractsWithCustomers_iI_maTAOCRzsit_zlcKIephEok2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Trade receivables – contracts with customers</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,106,330</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">3,015,429</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--AllowanceAccountForCreditLossesOfTradeReceivables_iNI_di_msTAOCRzsit_zMNXS5TPjfJ2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Allowance for credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,368,502</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(893,848</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eifrs-full--TradeAndOtherReceivables_iTI_mtTAOCRzsit_maTAOCRz3Ma_zuYqrSCgXlN4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Trade receivables, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">737,828</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,121,581</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--OtherCurrentReceivablesGross_iI_maOCRzM8H_z9A3swPoiIYb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,196,115</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,296,947</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--OtherCurrentReceivablesAllowanceForCreditLosses_iNI_di_msOCRzM8H_zOuA6Ko5zB19" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Allowance for credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(162,498</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(162,498</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_404_eifrs-full--OtherCurrentReceivables_iI_maTAOCRz3Ma_mtOCRzM8H_zS7HzTNRQjnj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Other receivables, net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,033,617</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,134,449</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--TradeAndOtherCurrentReceivables_iTI_mtTAOCRz3Ma_zkbBBQHLHRj3" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,771,445</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,256,030</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Movement in the above allowance for credit losses of trade receivables:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Beginning balance as at December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--AllowanceAccountForCreditLossesOfReceivables_iS_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_zlaVVhUVNkff" style="text-align: right" title="Beginning balance">893,848</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Charged (Credited) for the period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--ReversalAllowanceAccountForCreditLossesOfReceivables_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_z9FXdLOLRrA6" style="border-bottom: Black 1pt solid; text-align: right" title="Charged (Credited) for the period">474,654</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Ending balance as at June 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_ecustom--AllowanceAccountForCreditLossesOfReceivables_iE_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_zuRpmO5UNGRa" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">1,368,502</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Movement in the above allowance for credit losses of other receivables:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Beginning balance as at December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--AllowanceAccountForCreditLossesOfReceivables_iS_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherReceivablesMember_zyZq4M5KAcTh" style="text-align: right" title="Beginning balance">162,498</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Charged (Credited) for the period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--ReversalAllowanceAccountForCreditLossesOfReceivables_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherReceivablesMember_zBg9gfd2cCq4" style="border-bottom: Black 1pt solid; text-align: right" title="Charged (Credited) for the period"><span style="-sec-ix-hidden: xdx2ixbrl0861">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Ending balance as at June 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_ecustom--AllowanceAccountForCreditLossesOfReceivables_iE_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherReceivablesMember_zAUmwYLKYhNd" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">162,498</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AC_zyfTr1J4F0Dd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p id="xdx_89F_ecustom--DisclosureOfTradeAndOtherReceivablesCreditPeriodCustomersExplanatory_z7IQtfoxFxW9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The normal credit period for customers is ranging from 30 to 90 days. No interest is charged on the outstanding balances.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B7_zBACAAWwCopf" style="display: none">SCHEDULE OF CREDIT PERIOD FOR CUSTOMERS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260630_zRT2zZpE8lz2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_zo2GrwIdf32g" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--ReceivablesFromContractsWithCustomers_iI_hifrs-full--PastDueStatusAxis__custom--NotPastDueMember_zWOzFNljXzBf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Not past due</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">13,382</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,366</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--ReceivablesFromContractsWithCustomers_iI_hifrs-full--PastDueStatusAxis__ifrs-full--CurrentMember_zI1vcEJpL6hh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Past due</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,092,948</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,013,063</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--ReceivablesFromContractsWithCustomers_iI_hifrs-full--PastDueStatusAxis__ifrs-full--CurrentMember_z3BGyHnlxpre" style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; text-align: justify">Gross trade receivables</td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">2,092,948</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">3,013,063</td><td style="display: none; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--AllowanceAccountForCreditLossesOfTradeReceivables_iNI_di_zVFxGV0Wugxa" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Less: Allowance for credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,368,502</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(893,848</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40F_eifrs-full--TradeAndOtherReceivables_iTI_zjaV7rg6rwg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Net trade receivables</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">737,828</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,121,581</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A1_zSCMnvqkFHZ4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89C_ecustom--DisclosureOfTradeAndOtherReceivablesAgedAnalysisExplanatory_zLGORZyssyub" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following is an aged analysis of trade receivables, net of allowance for credit losses, presented based on past due date:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B6_zDIrgpGUURKl" style="display: none">SCHEDULE OF AGED ANALYSIS OF TRADE RECEIVABLES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">&lt; 30 days</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eifrs-full--TradeReceivables_iI_c20260630__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneMonthMember_z555mpHMeU7g" style="width: 16%; text-align: right">123,584</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eifrs-full--TradeReceivables_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneMonthMember_zXIbY6UAJAL1" style="width: 16%; text-align: right">1,301,733</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">31 days to 60 days</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--TradeReceivables_iI_c20260630__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_zIOEOW6iEao3" style="text-align: right">103,504</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--TradeReceivables_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_zvNMvQW2JX94" style="text-align: right">114,081</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">61 days to 90 days</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--TradeReceivables_iI_c20260630__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_z2eBs3ip4w21" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0887">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--TradeReceivables_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_zRt9dLScqeFk" style="text-align: right">75,978</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">91 days to 180 days</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--TradeReceivables_iI_c20260630__ifrs-full--MaturityAxis__ifrs-full--LaterThanThreeMonthsAndNotLaterThanSixMonthsMember_z4bqyrfyhgC8" style="text-align: right">72,827</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--TradeReceivables_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--LaterThanThreeMonthsAndNotLaterThanSixMonthsMember_zAsTFcwCHVnh" style="text-align: right">310,093</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">181 days to 365 days</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--TradeReceivables_iI_c20260630__ifrs-full--MaturityAxis__ifrs-full--LaterThanSixMonthsAndNotLaterThanOneYearMember_zJWtjO1T1jY2" style="text-align: right">424,531</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--TradeReceivables_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--LaterThanSixMonthsAndNotLaterThanOneYearMember_z4inDmihJip" style="text-align: right">317,330</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">More than 1 year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--TradeReceivables_iI_c20260630__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_zzOb4B3XsCLi" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0893">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--TradeReceivables_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_zNlxl6PVAmF" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0894">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eifrs-full--TradeReceivables_iI_c20260630_zqzS9K9XsdQ7" style="border-bottom: Black 2.5pt double; text-align: right">724,446</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eifrs-full--TradeReceivables_iI_c20251231_z4pb0QS6lYa5" style="border-bottom: Black 2.5pt double; text-align: right">2,119,215</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A6_zX29c6PGVHb4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As at June 30, 2026, included in the Group’s trade receivables balance are debtors with aggregate carrying amount of USD<span id="xdx_901_eifrs-full--TradeReceivables_iI_c20260630_z9xzz2MTKTUc" title="Trade receivables">724,446</span> (2025: USD<span id="xdx_903_eifrs-full--TradeReceivables_iI_c20251231_zkDtecJNipV" title="Trade receivables">2,119,215</span>) which are past due as at the reporting date. Out of the past due balances, USD<span id="xdx_908_eifrs-full--TradeReceivables_iI_c20260630__ifrs-full--ImpairmentOfFinancialAssetsAxis__ifrs-full--FinancialAssetsPastDueButNotImpairedMember_zoPGhtzlKtM4" title="Trade receivables">497,358</span> (2025: USD<span id="xdx_90A_eifrs-full--TradeReceivables_iI_c20251231__ifrs-full--ImpairmentOfFinancialAssetsAxis__ifrs-full--FinancialAssetsPastDueButNotImpairedMember_z5aEKiaCxE8f" title="Trade receivables">627,423</span>) has been past due 91 days or more and is not considered as in default because subsequent settlements were made from these debtors.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Details of impairment assessment of trade and other receivables are set out in note 22.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p id="xdx_895_ecustom--DisclosureOfDetailedTradeAndOtherReceivablesExplanatory_zUtOcs5kcTF7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BB_zKz35Dk5Vitf" style="display: none">SCHEDULE OF TRADE AND OTHER RECEIVABLES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20260630_zuPeHGx8dXl5" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_zHJXBruiHTMb" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--ReceivablesFromContractsWithCustomers_iI_maTAOCRzsit_zlcKIephEok2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Trade receivables – contracts with customers</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,106,330</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">3,015,429</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--AllowanceAccountForCreditLossesOfTradeReceivables_iNI_di_msTAOCRzsit_zMNXS5TPjfJ2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Allowance for credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,368,502</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(893,848</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eifrs-full--TradeAndOtherReceivables_iTI_mtTAOCRzsit_maTAOCRz3Ma_zuYqrSCgXlN4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Trade receivables, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">737,828</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,121,581</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--OtherCurrentReceivablesGross_iI_maOCRzM8H_z9A3swPoiIYb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,196,115</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,296,947</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--OtherCurrentReceivablesAllowanceForCreditLosses_iNI_di_msOCRzM8H_zOuA6Ko5zB19" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Allowance for credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(162,498</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(162,498</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_404_eifrs-full--OtherCurrentReceivables_iI_maTAOCRz3Ma_mtOCRzM8H_zS7HzTNRQjnj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Other receivables, net</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,033,617</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,134,449</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--TradeAndOtherCurrentReceivables_iTI_mtTAOCRz3Ma_zkbBBQHLHRj3" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,771,445</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,256,030</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Movement in the above allowance for credit losses of trade receivables:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Beginning balance as at December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--AllowanceAccountForCreditLossesOfReceivables_iS_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_zlaVVhUVNkff" style="text-align: right" title="Beginning balance">893,848</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Charged (Credited) for the period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_ecustom--ReversalAllowanceAccountForCreditLossesOfReceivables_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_z9FXdLOLRrA6" style="border-bottom: Black 1pt solid; text-align: right" title="Charged (Credited) for the period">474,654</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Ending balance as at June 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_ecustom--AllowanceAccountForCreditLossesOfReceivables_iE_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--TradeReceivablesMember_zuRpmO5UNGRa" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">1,368,502</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Movement in the above allowance for credit losses of other receivables:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Beginning balance as at December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--AllowanceAccountForCreditLossesOfReceivables_iS_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherReceivablesMember_zyZq4M5KAcTh" style="text-align: right" title="Beginning balance">162,498</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Charged (Credited) for the period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--ReversalAllowanceAccountForCreditLossesOfReceivables_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherReceivablesMember_zBg9gfd2cCq4" style="border-bottom: Black 1pt solid; text-align: right" title="Charged (Credited) for the period"><span style="-sec-ix-hidden: xdx2ixbrl0861">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Ending balance as at June 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_ecustom--AllowanceAccountForCreditLossesOfReceivables_iE_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherReceivablesMember_zAUmwYLKYhNd" style="border-bottom: Black 2.5pt double; text-align: right" title="Ending balance">162,498</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 2106330 3015429 1368502 893848 737828 2121581 2196115 2296947 162498 162498 2033617 2134449 2771445 4256030 893848 474654 1368502 162498 162498 <p id="xdx_89F_ecustom--DisclosureOfTradeAndOtherReceivablesCreditPeriodCustomersExplanatory_z7IQtfoxFxW9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The normal credit period for customers is ranging from 30 to 90 days. No interest is charged on the outstanding balances.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B7_zBACAAWwCopf" style="display: none">SCHEDULE OF CREDIT PERIOD FOR CUSTOMERS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260630_zRT2zZpE8lz2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_zo2GrwIdf32g" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--ReceivablesFromContractsWithCustomers_iI_hifrs-full--PastDueStatusAxis__custom--NotPastDueMember_zWOzFNljXzBf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Not past due</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">13,382</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,366</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--ReceivablesFromContractsWithCustomers_iI_hifrs-full--PastDueStatusAxis__ifrs-full--CurrentMember_zI1vcEJpL6hh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Past due</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,092,948</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,013,063</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--ReceivablesFromContractsWithCustomers_iI_hifrs-full--PastDueStatusAxis__ifrs-full--CurrentMember_z3BGyHnlxpre" style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; text-align: justify">Gross trade receivables</td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">2,092,948</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">3,013,063</td><td style="display: none; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--AllowanceAccountForCreditLossesOfTradeReceivables_iNI_di_zVFxGV0Wugxa" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Less: Allowance for credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,368,502</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(893,848</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40F_eifrs-full--TradeAndOtherReceivables_iTI_zjaV7rg6rwg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Net trade receivables</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">737,828</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,121,581</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 13382 2366 2092948 3013063 2092948 3013063 1368502 893848 737828 2121581 <p id="xdx_89C_ecustom--DisclosureOfTradeAndOtherReceivablesAgedAnalysisExplanatory_zLGORZyssyub" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following is an aged analysis of trade receivables, net of allowance for credit losses, presented based on past due date:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B6_zDIrgpGUURKl" style="display: none">SCHEDULE OF AGED ANALYSIS OF TRADE RECEIVABLES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">&lt; 30 days</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eifrs-full--TradeReceivables_iI_c20260630__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneMonthMember_z555mpHMeU7g" style="width: 16%; text-align: right">123,584</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eifrs-full--TradeReceivables_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneMonthMember_zXIbY6UAJAL1" style="width: 16%; text-align: right">1,301,733</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">31 days to 60 days</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--TradeReceivables_iI_c20260630__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_zIOEOW6iEao3" style="text-align: right">103,504</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--TradeReceivables_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_zvNMvQW2JX94" style="text-align: right">114,081</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">61 days to 90 days</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--TradeReceivables_iI_c20260630__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_z2eBs3ip4w21" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0887">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eifrs-full--TradeReceivables_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_zRt9dLScqeFk" style="text-align: right">75,978</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">91 days to 180 days</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--TradeReceivables_iI_c20260630__ifrs-full--MaturityAxis__ifrs-full--LaterThanThreeMonthsAndNotLaterThanSixMonthsMember_z4bqyrfyhgC8" style="text-align: right">72,827</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--TradeReceivables_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--LaterThanThreeMonthsAndNotLaterThanSixMonthsMember_zAsTFcwCHVnh" style="text-align: right">310,093</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">181 days to 365 days</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--TradeReceivables_iI_c20260630__ifrs-full--MaturityAxis__ifrs-full--LaterThanSixMonthsAndNotLaterThanOneYearMember_zJWtjO1T1jY2" style="text-align: right">424,531</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--TradeReceivables_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--LaterThanSixMonthsAndNotLaterThanOneYearMember_z4inDmihJip" style="text-align: right">317,330</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">More than 1 year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--TradeReceivables_iI_c20260630__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_zzOb4B3XsCLi" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0893">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--TradeReceivables_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_zNlxl6PVAmF" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0894">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eifrs-full--TradeReceivables_iI_c20260630_zqzS9K9XsdQ7" style="border-bottom: Black 2.5pt double; text-align: right">724,446</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eifrs-full--TradeReceivables_iI_c20251231_z4pb0QS6lYa5" style="border-bottom: Black 2.5pt double; text-align: right">2,119,215</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 123584 1301733 103504 114081 75978 72827 310093 424531 317330 724446 2119215 724446 2119215 497358 627423 <p id="xdx_800_eifrs-full--DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory_z5WbD6Wa5DSl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>9</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span><span id="xdx_82A_zuA7lgEUR9Xk">RESTRICTED BANK DEPOSITS AND CASH AND BANK BALANCES</span></span></b></span></td></tr> </table> <p id="xdx_890_ecustom--DisclosureOfDetailedRestrictedBankDepositsCashAndBankBalancesExplanatory_zoYontlQD3H9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B0_z38vHyyD6l7i" style="display: none">SCHEDULE OF RESTRICTED BANK DEPOSITS CASH AND BANK BALANCES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260630_zdVEGQHeYR72" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_zB9TP4S6RSh5" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--RestrictedBankDepositsCurrent_iI_maRBDBz1vI_zM4jNbk2iWt" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Restricted bank deposits</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">246,428</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">253,188</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--CashAndCashEquivalents_iI_maRBDBz1vI_zzC6aBhPxcCa" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Cash and bank balances</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">193,156</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">966,807</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--CashAndBankBalancesAtCentralBanks_iTI_mtRBDBz1vI_zHMuuVoyN6Sg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">439,584</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,219,995</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AB_zctyus7Y2UHa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restricted bank deposits are pledged to banks as security deposits for the auction of logs.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Details of impairment assessment of restricted bank deposits, and cash and bank balances are set out in note 22.</span></p> <p id="xdx_890_ecustom--DisclosureOfDetailedRestrictedBankDepositsCashAndBankBalancesExplanatory_zoYontlQD3H9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B0_z38vHyyD6l7i" style="display: none">SCHEDULE OF RESTRICTED BANK DEPOSITS CASH AND BANK BALANCES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260630_zdVEGQHeYR72" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_zB9TP4S6RSh5" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--RestrictedBankDepositsCurrent_iI_maRBDBz1vI_zM4jNbk2iWt" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Restricted bank deposits</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">246,428</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">253,188</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--CashAndCashEquivalents_iI_maRBDBz1vI_zzC6aBhPxcCa" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Cash and bank balances</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">193,156</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">966,807</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--CashAndBankBalancesAtCentralBanks_iTI_mtRBDBz1vI_zHMuuVoyN6Sg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">439,584</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">1,219,995</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 246428 253188 193156 966807 439584 1219995 <p id="xdx_80C_eifrs-full--DisclosureOfTradeAndOtherPayablesExplanatory_z58XMYL5HJl3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>10</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82B_zpqhUuyBntVh">TRADE AND OTHER PAYABLES</span></b></span></td></tr> </table> <p id="xdx_895_ecustom--DisclosureOfDetailedInformationAboutTradeAndOtherPayablesExplanatory_zpRPp5DgJCO4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BF_ztf177ZKpwsa" style="display: none">SCHEDULE OF TRADE AND OTHER PAYABLES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260630_z5pyXI0wK28i" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_zjDHyMpIbfw8" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr id="xdx_401_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_maTAOCPzT0Y_zCN2XyncZtF9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Trade payables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,113,658</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,805,764</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--OtherPayablesCurrent_iI_maTAOCPzT0Y_zBcfBuaoLBkb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Other payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">648,926</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">358,789</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--AccrualsClassifiedAsCurrent_iI_maTAOCPzT0Y_zLEd8E0rZkg7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Accruals</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">296,099</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">790,657</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--TradeAndOtherCurrentPayables_iTI_mtTAOCPzT0Y_zCTiEql0aoLh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,058,683</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,955,210</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A7_zmuOSCoKRjB1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other payables and accruals consist mainly of staff salaries, audit fees and other costs of non-trade nature.</span></p> <p id="xdx_895_ecustom--DisclosureOfDetailedInformationAboutTradeAndOtherPayablesExplanatory_zpRPp5DgJCO4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BF_ztf177ZKpwsa" style="display: none">SCHEDULE OF TRADE AND OTHER PAYABLES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260630_z5pyXI0wK28i" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_zjDHyMpIbfw8" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr id="xdx_401_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_maTAOCPzT0Y_zCN2XyncZtF9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Trade payables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,113,658</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,805,764</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--OtherPayablesCurrent_iI_maTAOCPzT0Y_zBcfBuaoLBkb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Other payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">648,926</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">358,789</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--AccrualsClassifiedAsCurrent_iI_maTAOCPzT0Y_zLEd8E0rZkg7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Accruals</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">296,099</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">790,657</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--TradeAndOtherCurrentPayables_iTI_mtTAOCPzT0Y_zCTiEql0aoLh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">2,058,683</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,955,210</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 1113658 2805764 648926 358789 296099 790657 2058683 3955210 <p id="xdx_80A_ecustom--DisclosureOfContractLiabilitiesExplanatory_zGugSKo0hRN5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 48px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>11</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82E_zlMrcOJDjHGb">CONTRACT LIABILITIES</span></b></span></td></tr> </table> <p id="xdx_89E_ecustom--DisclosureOfDetailedContractLiabilitiesExplanatory_zqxL7iTEmiHk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BC_zWGlNc3GAZil" style="display: none">SCHEDULE OF CONTRACT LIABILITIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260630_zZhaE1dQUNK4" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_zrS0PbOufN06" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr id="xdx_400_eifrs-full--CurrentContractLiabilities_iI_pp0p0_zDtSXks8hQ51" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; padding-bottom: 2.5pt">Contract liabilities</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">47,983</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">258,096</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A2_zBSssb8JsnB1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Contract liabilities represent the Group’s obligation to transfer of product to customers for which the Group has received advance payments from customers. Contract liabilities amounted to USD<span id="xdx_90E_eifrs-full--ContractLiabilities_iI_c20260101_z01NBK9VrKNl" title="Contract liabilities recognised as revenue">210,113</span> as at January 1, 2026 have been recognised as revenue for the period ended June 30, 2026.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Contract liabilities relate to advances collected from customers but goods have yet to be delivered. These will be recognized as revenue once control of the goods has been transferred to customers. Management expects that all the unsatisfied performance obligation as at the end of the reporting period may be recognized as revenue within the next twelve months from balance sheet date. The decrease in contract liabilities reflects revenue recognition during the period and lower advance deposits received.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p id="xdx_89E_ecustom--DisclosureOfDetailedContractLiabilitiesExplanatory_zqxL7iTEmiHk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BC_zWGlNc3GAZil" style="display: none">SCHEDULE OF CONTRACT LIABILITIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260630_zZhaE1dQUNK4" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_zrS0PbOufN06" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr id="xdx_400_eifrs-full--CurrentContractLiabilities_iI_pp0p0_zDtSXks8hQ51" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; padding-bottom: 2.5pt">Contract liabilities</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">47,983</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">258,096</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 47983 258096 210113 <p id="xdx_803_eifrs-full--DisclosureOfBorrowingsExplanatory_zBitLNo9GRtk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 48px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>12</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_829_zBS8ssZ1WeJ8">BANK BORROWINGS AND OTHER BORROWINGS</span></b></span></td></tr> </table> <p id="xdx_897_eifrs-full--DisclosureOfDetailedInformationAboutBorrowingsExplanatory_zAGL3GVd0ek8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BB_zQmE9rXzKHB3" style="display: none">SCHEDULE OF BANK AND OTHER BORROWINGS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 8%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td><td style="width: 2%; text-align: left"> </td> <td style="text-decoration: underline; width: 50%; font-style: italic; text-align: left">Bank borrowings (Note (i))</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td style="text-align: left">Bank overdrafts - variable rate</td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eifrs-full--BankOverdraftsClassifiedAsCashEquivalents_iI_c20260630__ifrs-full--TypesOfInterestRatesAxis__ifrs-full--FloatingInterestRateMember_fKGkp_zsFp5UDRXHf6" style="text-align: right">1,474,292</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eifrs-full--BankOverdraftsClassifiedAsCashEquivalents_iI_c20251231__ifrs-full--TypesOfInterestRatesAxis__ifrs-full--FloatingInterestRateMember_fKGkp_zJEYZ9H7w2ml" style="text-align: right">1,371,598</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td style="text-align: left">Bank borrowings - fixed rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--Borrowings_iI_c20260630__ifrs-full--TypesOfInterestRatesAxis__ifrs-full--FixedInterestRateMember_fKGkp_zp2W55rDtEH3" style="text-align: right">2,053,673</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--Borrowings_iI_c20251231__ifrs-full--TypesOfInterestRatesAxis__ifrs-full--FixedInterestRateMember_fKGkp_zWi92JCQhID1" style="text-align: right">2,121,080</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="text-align: left; padding-bottom: 1pt">Bank borrowings - variable rate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--Borrowings_iI_c20260630__ifrs-full--TypesOfInterestRatesAxis__ifrs-full--FloatingInterestRateMember_fKGkp_zTeZv6Gmbx3d" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0951">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--Borrowings_iI_c20251231__ifrs-full--TypesOfInterestRatesAxis__ifrs-full--FloatingInterestRateMember_fKGkp_zBRBtLTsfwf4" style="border-bottom: Black 1pt solid; text-align: right">2,130,248</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eifrs-full--Borrowings_iI_c20260630_fKGkp_z3rbaT64Mivh" style="border-bottom: Black 2.5pt double; text-align: right">3,527,965</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eifrs-full--Borrowings_iI_c20251231_fKGkp_zGuS0A1hdIpl" style="border-bottom: Black 2.5pt double; text-align: right">5,622,926</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td style="text-align: left">Secured bank borrowings (Note (ii))</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--SecuredBankLoansReceived_iI_c20260630_fKGlpKQ_____zYvWAVxSKVbc" style="text-align: right">3,527,965</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--SecuredBankLoansReceived_iI_c20251231_fKGlpKQ_____zLtGSE0WCQ62" style="text-align: right">5,622,926</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="text-align: left; padding-bottom: 1pt">Unsecured bank borrowings</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--UnsecuredBankLoansReceived_iI_c20260630_znBTHWAvX7ri" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0957">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--UnsecuredBankLoansReceived_iI_c20251231_zY6xQqoj3SD3" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0958">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eifrs-full--Borrowings_iI_c20260630_fKGkp_zQ3NluLXXzs1" style="border-bottom: Black 2.5pt double; text-align: right">3,527,965</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eifrs-full--Borrowings_iI_c20251231_fKGkp_zGEpG77Ql0Pl" style="border-bottom: Black 2.5pt double; text-align: right">5,622,926</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td style="text-align: left">The carrying amounts of the above borrowings are repayable:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td style="text-align: left">Within one year</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--ShorttermBorrowings_iI_c20260630__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zBLbWiNgdYt3" style="text-align: right">3,527,965</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--ShorttermBorrowings_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zSXcUTegi2Li" style="text-align: right">5,622,926</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td>Total</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--Borrowings_iI_c20260630_z5MML9lv52u6" style="text-align: right">3,527,965</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--Borrowings_iI_c20251231_zZKkxTqS4tQf" style="text-align: right">5,622,926</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="text-align: left; padding-bottom: 1pt">Less: Amounts due within one year shown under current liabilities:</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--ShorttermBorrowings_iI_di_c20260630__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zVTZJv6Lukeb" style="border-bottom: Black 1pt solid; text-align: right">(3,527,965</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eifrs-full--ShorttermBorrowings_iI_di_c20251231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_znycjAcqtD9a" style="border-bottom: Black 1pt solid; text-align: right">(5,622,926</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="text-align: left; padding-bottom: 2.5pt">Amounts shown under non-current liabilities:</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eifrs-full--LongtermBorrowings_iI_c20260630_zEuYR6X9zMLf" style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0967">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eifrs-full--LongtermBorrowings_iI_c20251231_zYY0KuTWiBC9" style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0968">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(b)</i></span></td><td style="font-style: italic; text-align: left"> </td> <td style="text-decoration: underline; font-style: italic; text-align: left">Other borrowings (Note (iii))</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="text-align: left; padding-bottom: 1pt">Unsecured other borrowings - fixed rate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--OtherBorrowings_iI_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--NonRelatedPartiesMember_fKGlpaSk___zJbrldG1ImQ5" style="border-bottom: Black 1pt solid; text-align: right">489,850</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--OtherBorrowings_iI_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--NonRelatedPartiesMember_fKGlpaSk___zhfX5NXCM7C3" style="border-bottom: Black 1pt solid; text-align: right">356,431</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eifrs-full--OtherBorrowings_iI_c20260630_fKGlpaSk___zMNZktPgzIF7" style="border-bottom: Black 2.5pt double; text-align: right">489,850</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eifrs-full--OtherBorrowings_iI_c20251231_fKGlpaSk___za0SFXNpooAa" style="border-bottom: Black 2.5pt double; text-align: right">356,431</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Note:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F04_zZSKAY3qhhL1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1F_zuRatWTeSs3k" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Bank borrowings carry a weighted average effective interest rate at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_ecustom--WeightedAverageEffectiveInterestRatePercentage_iI_pid_dp_uPure_c20260630__ifrs-full--RangeAxis__ifrs-full--WeightedAverageMember_zstV6wyyWGU1" title="Weighted average effective interest rate">4</span>% (2025: <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_ecustom--WeightedAverageEffectiveInterestRatePercentage_iI_pid_dp_uPure_c20251231__ifrs-full--RangeAxis__ifrs-full--WeightedAverageMember_zfNdZd0BcK3a" title="Weighted average effective interest rate">4</span>%).</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.24in"><span id="xdx_F04_zo2FmJpEmEgj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F13_zyfgFU76l7y" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Secured bank borrowings were pledged by the personal guarantee and the private real estate properties owned by our former shareholders.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F06_zcVe6KRvHG16" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F12_zP3ONm5v0gLi" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in other borrowings, a principal amount of USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eifrs-full--OtherBorrowings_iI_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--UltimateBeneficialShareholderMember_zc9gH8hOyXb5" title="Other borrowings">489,850</span> (2025: USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eifrs-full--OtherBorrowings_iI_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--UltimateBeneficialShareholderMember_zb5P0IkGZIX5" title="Other borrowings">356,431</span>) was unsecured, interest bearing at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90C_eifrs-full--BorrowingsInterestRate_iI_dp_uPure_c20260630__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zUjS9DCMJco7" title="Borrowings, interest rate">3.6</span>% to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eifrs-full--BorrowingsInterestRate_iI_dp_uPure_c20260630__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_z0ZHbiS03vDg" title="Borrowings, interest rate">8.0</span>% p.a. (2025: interest free or interest bearing at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eifrs-full--BorrowingsInterestRate_iI_dp_uPure_c20251231_zrKbn2Q2HSk8" title="Borrowings, interest rate">3.6</span>% p.a). USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eifrs-full--OtherBorrowings_iI_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zcKXKnY2JbY9">77,152</span> were repayable between one to two years, all remaining balances were repayable within one year after the end of the reporting period.</span></td></tr> </table> <p id="xdx_8AF_zsHtdYvcfBGk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"> </p> <p id="xdx_897_eifrs-full--DisclosureOfDetailedInformationAboutBorrowingsExplanatory_zAGL3GVd0ek8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BB_zQmE9rXzKHB3" style="display: none">SCHEDULE OF BANK AND OTHER BORROWINGS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 8%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td><td style="width: 2%; text-align: left"> </td> <td style="text-decoration: underline; width: 50%; font-style: italic; text-align: left">Bank borrowings (Note (i))</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td style="text-align: left">Bank overdrafts - variable rate</td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eifrs-full--BankOverdraftsClassifiedAsCashEquivalents_iI_c20260630__ifrs-full--TypesOfInterestRatesAxis__ifrs-full--FloatingInterestRateMember_fKGkp_zsFp5UDRXHf6" style="text-align: right">1,474,292</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98D_eifrs-full--BankOverdraftsClassifiedAsCashEquivalents_iI_c20251231__ifrs-full--TypesOfInterestRatesAxis__ifrs-full--FloatingInterestRateMember_fKGkp_zJEYZ9H7w2ml" style="text-align: right">1,371,598</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td style="text-align: left">Bank borrowings - fixed rate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--Borrowings_iI_c20260630__ifrs-full--TypesOfInterestRatesAxis__ifrs-full--FixedInterestRateMember_fKGkp_zp2W55rDtEH3" style="text-align: right">2,053,673</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--Borrowings_iI_c20251231__ifrs-full--TypesOfInterestRatesAxis__ifrs-full--FixedInterestRateMember_fKGkp_zWi92JCQhID1" style="text-align: right">2,121,080</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="text-align: left; padding-bottom: 1pt">Bank borrowings - variable rate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--Borrowings_iI_c20260630__ifrs-full--TypesOfInterestRatesAxis__ifrs-full--FloatingInterestRateMember_fKGkp_zTeZv6Gmbx3d" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0951">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--Borrowings_iI_c20251231__ifrs-full--TypesOfInterestRatesAxis__ifrs-full--FloatingInterestRateMember_fKGkp_zBRBtLTsfwf4" style="border-bottom: Black 1pt solid; text-align: right">2,130,248</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eifrs-full--Borrowings_iI_c20260630_fKGkp_z3rbaT64Mivh" style="border-bottom: Black 2.5pt double; text-align: right">3,527,965</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eifrs-full--Borrowings_iI_c20251231_fKGkp_zGuS0A1hdIpl" style="border-bottom: Black 2.5pt double; text-align: right">5,622,926</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td style="text-align: left">Secured bank borrowings (Note (ii))</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--SecuredBankLoansReceived_iI_c20260630_fKGlpKQ_____zYvWAVxSKVbc" style="text-align: right">3,527,965</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--SecuredBankLoansReceived_iI_c20251231_fKGlpKQ_____zLtGSE0WCQ62" style="text-align: right">5,622,926</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="text-align: left; padding-bottom: 1pt">Unsecured bank borrowings</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--UnsecuredBankLoansReceived_iI_c20260630_znBTHWAvX7ri" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0957">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eifrs-full--UnsecuredBankLoansReceived_iI_c20251231_zY6xQqoj3SD3" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0958">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eifrs-full--Borrowings_iI_c20260630_fKGkp_zQ3NluLXXzs1" style="border-bottom: Black 2.5pt double; text-align: right">3,527,965</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_989_eifrs-full--Borrowings_iI_c20251231_fKGkp_zGEpG77Ql0Pl" style="border-bottom: Black 2.5pt double; text-align: right">5,622,926</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td style="text-align: left">The carrying amounts of the above borrowings are repayable:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td style="text-align: left">Within one year</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--ShorttermBorrowings_iI_c20260630__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zBLbWiNgdYt3" style="text-align: right">3,527,965</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--ShorttermBorrowings_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zSXcUTegi2Li" style="text-align: right">5,622,926</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td>Total</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eifrs-full--Borrowings_iI_c20260630_z5MML9lv52u6" style="text-align: right">3,527,965</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--Borrowings_iI_c20251231_zZKkxTqS4tQf" style="text-align: right">5,622,926</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="text-align: left; padding-bottom: 1pt">Less: Amounts due within one year shown under current liabilities:</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--ShorttermBorrowings_iI_di_c20260630__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zVTZJv6Lukeb" style="border-bottom: Black 1pt solid; text-align: right">(3,527,965</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_985_eifrs-full--ShorttermBorrowings_iI_di_c20251231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_znycjAcqtD9a" style="border-bottom: Black 1pt solid; text-align: right">(5,622,926</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="text-align: left; padding-bottom: 2.5pt">Amounts shown under non-current liabilities:</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eifrs-full--LongtermBorrowings_iI_c20260630_zEuYR6X9zMLf" style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0967">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eifrs-full--LongtermBorrowings_iI_c20251231_zYY0KuTWiBC9" style="border-bottom: Black 2.5pt double; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0968">-</span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"> </td><td style="text-align: left"> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>(b)</i></span></td><td style="font-style: italic; text-align: left"> </td> <td style="text-decoration: underline; font-style: italic; text-align: left">Other borrowings (Note (iii))</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt; text-align: left"> </td> <td style="text-align: left; padding-bottom: 1pt">Unsecured other borrowings - fixed rate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--OtherBorrowings_iI_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--NonRelatedPartiesMember_fKGlpaSk___zJbrldG1ImQ5" style="border-bottom: Black 1pt solid; text-align: right">489,850</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--OtherBorrowings_iI_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--NonRelatedPartiesMember_fKGlpaSk___zhfX5NXCM7C3" style="border-bottom: Black 1pt solid; text-align: right">356,431</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eifrs-full--OtherBorrowings_iI_c20260630_fKGlpaSk___zMNZktPgzIF7" style="border-bottom: Black 2.5pt double; text-align: right">489,850</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eifrs-full--OtherBorrowings_iI_c20251231_fKGlpaSk___za0SFXNpooAa" style="border-bottom: Black 2.5pt double; text-align: right">356,431</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Note:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F04_zZSKAY3qhhL1" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F1F_zuRatWTeSs3k" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Bank borrowings carry a weighted average effective interest rate at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_ecustom--WeightedAverageEffectiveInterestRatePercentage_iI_pid_dp_uPure_c20260630__ifrs-full--RangeAxis__ifrs-full--WeightedAverageMember_zstV6wyyWGU1" title="Weighted average effective interest rate">4</span>% (2025: <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_ecustom--WeightedAverageEffectiveInterestRatePercentage_iI_pid_dp_uPure_c20251231__ifrs-full--RangeAxis__ifrs-full--WeightedAverageMember_zfNdZd0BcK3a" title="Weighted average effective interest rate">4</span>%).</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.24in"><span id="xdx_F04_zo2FmJpEmEgj" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F13_zyfgFU76l7y" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Secured bank borrowings were pledged by the personal guarantee and the private real estate properties owned by our former shareholders.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_F06_zcVe6KRvHG16" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_F12_zP3ONm5v0gLi" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included in other borrowings, a principal amount of USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eifrs-full--OtherBorrowings_iI_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--UltimateBeneficialShareholderMember_zc9gH8hOyXb5" title="Other borrowings">489,850</span> (2025: USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eifrs-full--OtherBorrowings_iI_c20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--UltimateBeneficialShareholderMember_zb5P0IkGZIX5" title="Other borrowings">356,431</span>) was unsecured, interest bearing at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90C_eifrs-full--BorrowingsInterestRate_iI_dp_uPure_c20260630__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zUjS9DCMJco7" title="Borrowings, interest rate">3.6</span>% to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eifrs-full--BorrowingsInterestRate_iI_dp_uPure_c20260630__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_z0ZHbiS03vDg" title="Borrowings, interest rate">8.0</span>% p.a. (2025: interest free or interest bearing at <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eifrs-full--BorrowingsInterestRate_iI_dp_uPure_c20251231_zrKbn2Q2HSk8" title="Borrowings, interest rate">3.6</span>% p.a). USD<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBTksgQU5EIE9USEVSIEJPUlJPV0lOR1MgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eifrs-full--OtherBorrowings_iI_c20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__ifrs-full--RelatedPartiesMember_zcKXKnY2JbY9">77,152</span> were repayable between one to two years, all remaining balances were repayable within one year after the end of the reporting period.</span></td></tr> </table> 1474292 1371598 2053673 2121080 2130248 3527965 5622926 3527965 5622926 3527965 5622926 3527965 5622926 3527965 5622926 3527965 5622926 489850 356431 489850 356431 0.04 0.04 489850 356431 0.036 0.080 0.036 77152 <p id="xdx_80B_ecustom--DisclosureOfAmountsDueToAnUltimateBeneficialShareholderExplanatory_z6iEO5gZw5F4" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>13</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82A_zvxMd4P6rgo4">AMOUNTS DUE TO AN ULTIMATE BENEFICIAL SHAREHOLDER</span></b></span></td></tr> </table> <p id="xdx_89E_ecustom--DisclosureAmountsDueToAnUltimateBeneficialShareholderExplanatory_zq3oC740W6y6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B1_zCYUo52FzTD7" style="display: none">SCHEDULE OF AMOUNTS DUE TO AN ULTIMATE BENEFICIAL SHAREHOLDER</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260630_zKp8aayskHl4" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20251231_zOde5hNpThzd" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--OtherLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zfK3fNOwVhm9" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: justify">Due within one year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">473,260</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">310,696</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--OtherLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_zaZjYPjoeUI3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Due after one year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0999">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1000">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--OtherLiabilities_iI_zMY3cc3utieh" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">473,260</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">310,696</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A1_zrVGvAJ97xA" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As at June 30, 2026, all amounts are unsecured, interest free and repayable on demand.</span></p> <p id="xdx_89E_ecustom--DisclosureAmountsDueToAnUltimateBeneficialShareholderExplanatory_zq3oC740W6y6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B1_zCYUo52FzTD7" style="display: none">SCHEDULE OF AMOUNTS DUE TO AN ULTIMATE BENEFICIAL SHAREHOLDER</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260630_zKp8aayskHl4" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20251231_zOde5hNpThzd" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--OtherLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zfK3fNOwVhm9" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: justify">Due within one year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">473,260</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">310,696</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--OtherLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_zaZjYPjoeUI3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Due after one year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0999">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1000">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--OtherLiabilities_iI_zMY3cc3utieh" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">473,260</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">310,696</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 473260 310696 473260 310696 <p id="xdx_804_eifrs-full--DisclosureOfLeasesExplanatory_znfsdUvBBlLa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>14</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82B_zjbyFhcKcDw7">LEASE LIABILITIES</span></b></span></td></tr> </table> <p id="xdx_893_ecustom--DisclosureScheduleOfLeaseLiabilitiesExplanatory_z57VpeIWkgZa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B2_zooB4rQVW0wa" style="display: none">SCHEDULE OF LEASE LIABILITIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260630_z2aLs0MVsdFh" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251231_zg9ZsqtI0rrf" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr id="xdx_405_eifrs-full--LeaseLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zwNjJVDqI2h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Within one year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">32,927</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">40,057</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--LeaseLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zOoP9GiFseid" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Within a period of more than one year but not more than two years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,788</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,535</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--LeaseLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember_zkNwsZw0SPHc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Within a period of more than two years but not more than five years</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,523</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">24,185</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--LeaseLiabilities_iI_z56c4cwfo2E2" style="vertical-align: bottom; background-color: White"> <td><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease liabilities gross</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">73,238</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">93,777</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--CurrentLeaseLiabilities_iNI_di_zkJmeVXB6pnl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: Amount due for settlement with 12 months shown under current liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(32,927</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(40,057</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_eifrs-full--NoncurrentLeaseLiabilities_iI_zmAcVavLDFa3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Amount due for settlement after 12 months shown under non-current liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">40,311</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">53,720</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A1_zYaKIXD5NZ4k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The weighted average incremental borrowing rates applied to lease liabilities range from <span id="xdx_90E_eifrs-full--WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16_iI_pid_dp_uPure_c20260630__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zaJKTFdmpArd" title="Weighted average incremental borrowing rates">3</span>% to <span id="xdx_90B_eifrs-full--WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16_iI_pid_dp_uPure_c20260630__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zPDlw7HjUgHc" title="Weighted average incremental borrowing rates">5</span>% per annum (2025: <span id="xdx_90C_eifrs-full--WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16_iI_pid_dp_uPure_c20251231__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zOYN3Cy0qU19" title="Weighted average incremental borrowing rates">3</span>% to <span id="xdx_908_eifrs-full--WeightedAverageLesseesIncrementalBorrowingRateAppliedToLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16_iI_pid_dp_uPure_c20251231__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zRA4LzdWLWsj" title="Weighted average incremental borrowing rates">5</span>% per annum).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"> </p> <p id="xdx_892_ecustom--DisclosureScheduleOfLeaseObligationsExplanatory_zQKM9WCw9Wxf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease obligations that are denominated in currencies other than the functional currencies of the relevant group entities are set out below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BF_zqTCORUl7xMb" style="display: none">SCHEDULE OF LEASE OBLIGATIONS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20260630_zsQHB1JlnIO7" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_zDhgPjLM5kbh" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr id="xdx_40F_ecustom--LeaseObligations_iI_hifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--EuroMember_z9AtfaGpxKP1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">EUR</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,901</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">11,773</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--LeaseObligations_iI_hifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--ChineseYuanMember_zDYyYFm65wP8" style="vertical-align: bottom; background-color: White"> <td>CNY</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">70,337</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">82,005</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--LeaseObligations_iI_hifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--ChineseYuanMember_zMuYZz8lH4rc" style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none">Lease Obligations</td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">70,337</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">82,005</td><td style="display: none; text-align: left"> </td></tr> </table> <p id="xdx_8AE_zbV9pGjWxh7l" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"> </p> <p id="xdx_893_ecustom--DisclosureScheduleOfLeaseLiabilitiesExplanatory_z57VpeIWkgZa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B2_zooB4rQVW0wa" style="display: none">SCHEDULE OF LEASE LIABILITIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260630_z2aLs0MVsdFh" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251231_zg9ZsqtI0rrf" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr id="xdx_405_eifrs-full--LeaseLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zwNjJVDqI2h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Within one year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">32,927</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">40,057</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--LeaseLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanTwoYearsMember_zOoP9GiFseid" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Within a period of more than one year but not more than two years</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,788</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,535</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--LeaseLiabilities_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanTwoYearsAndNotLaterThanThreeYearsMember_zkNwsZw0SPHc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Within a period of more than two years but not more than five years</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,523</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">24,185</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--LeaseLiabilities_iI_z56c4cwfo2E2" style="vertical-align: bottom; background-color: White"> <td><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease liabilities gross</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">73,238</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">93,777</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--CurrentLeaseLiabilities_iNI_di_zkJmeVXB6pnl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less: Amount due for settlement with 12 months shown under current liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(32,927</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(40,057</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_eifrs-full--NoncurrentLeaseLiabilities_iI_zmAcVavLDFa3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Amount due for settlement after 12 months shown under non-current liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">40,311</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">53,720</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 32927 40057 31788 29535 8523 24185 73238 93777 32927 40057 40311 53720 0.03 0.05 0.03 0.05 <p id="xdx_892_ecustom--DisclosureScheduleOfLeaseObligationsExplanatory_zQKM9WCw9Wxf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lease obligations that are denominated in currencies other than the functional currencies of the relevant group entities are set out below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BF_zqTCORUl7xMb" style="display: none">SCHEDULE OF LEASE OBLIGATIONS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20260630_zsQHB1JlnIO7" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_zDhgPjLM5kbh" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr id="xdx_40F_ecustom--LeaseObligations_iI_hifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--EuroMember_z9AtfaGpxKP1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">EUR</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,901</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">11,773</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--LeaseObligations_iI_hifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--ChineseYuanMember_zDYyYFm65wP8" style="vertical-align: bottom; background-color: White"> <td>CNY</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">70,337</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">82,005</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--LeaseObligations_iI_hifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--ChineseYuanMember_zMuYZz8lH4rc" style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none">Lease Obligations</td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">70,337</td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right">82,005</td><td style="display: none; text-align: left"> </td></tr> </table> 2901 11773 70337 82005 70337 82005 <p id="xdx_805_eifrs-full--DisclosureOfClassesOfShareCapitalExplanatory_z8kNDdE9yBc4" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt 0pt 0pt 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 48px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>15</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_821_zaMFAbZNRku2">SHARE CAPITAL</span></b></span></td></tr> </table> <p id="xdx_89F_ecustom--DisclosureOfShareCapitalExplanatory_zLNq60dbKspd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B8_zi4vhiJ744o1" style="display: none">SCHEDULE OF SHARE CAPITAL</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260630_zO4bPS3Fgwh5" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231_ziNM7DIBgyd8" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; width: 60%">Paid up capital:</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 16%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 16%"> </td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eifrs-full--NumberOfSharesIssued_iI_c20260630_zCf3OnLLTTYc" title="Ordinary shares">132,425,321</span> ordinary shares (2025: <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eifrs-full--NumberOfSharesIssued_iI_c20251231_z1T8PPQ5GKBj" title="Ordinary shares">132,425,321</span> ordinary shares):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--IssuedCapital_iI_zyUzq2uZQVNl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">At the end of reporting period</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">132,425</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">132,425</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--IssuedCapital_iI_zJ2JXM4UBRqg" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Paid up capital</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">132,425</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">132,425</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AE_zpPAwJMJawkb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of June 30, 2026, the Company is authorized to issue a maximum of <span id="xdx_900_eifrs-full--NumberOfSharesAuthorised_iI_c20260630_z8u1Y1g8t1yf" title="Authorized shares">8,000,000,000</span> shares and paid up <span id="xdx_90F_eifrs-full--NumberOfSharesIssued_iI_c20260630_zuDwNfUfIkh8" title="Paid up capital ordinary shares">132,425,321</span> ordinary shares with a par value of USD<span id="xdx_90A_eifrs-full--ParValuePerShare_iI_uUSDPShares_c20260630_zZy6dYZjCxHj" title="Par value per share">0.001</span>. The currently issued <span id="xdx_904_eifrs-full--NumberOfSharesIssued_iI_c20260630_ziT37i2sbuW4" title="Ordinary shares">132,425,321</span> Ordinary Shares be and are re-designated and re-classified into (i) <span id="xdx_905_eifrs-full--NumberOfSharesIssued_iI_c20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBOrdinarySharesMember_z80XJ3BCz4Ij" title="Ordinary shares">92,932,850</span> Class B Ordinary Shares with 50 votes per share and (ii) <span id="xdx_90C_eifrs-full--NumberOfSharesIssued_iI_c20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zDhHodMRpfG1" title="Ordinary shares">39,492,471</span> Class A Ordinary Shares with 1 vote per share. The remaining authorized but unissued <span id="xdx_90C_ecustom--NumberOfSharesAuthorisedUnissued_iI_c20260630_zmgmD8dmmwk3" title="Authorized shares unissued">7,867,574,679</span> Ordinary Shares be and are re-designated and re-classified into (i) <span id="xdx_90A_ecustom--NumberOfSharesUnissued_iI_c20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_z6JpLDXDUed4" title="Ordinary shares unissued">7,480,507,529</span> Class A Ordinary Shares and (ii) <span id="xdx_904_ecustom--NumberOfSharesUnissued_iI_c20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBOrdinarySharesMember_zo2C4PGsxJ6k" title="Ordinary shares unissued">387,067,150</span> Class B Ordinary Shares.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Details of share option scheme issued by the Group is described in note 20.</span></p> <p id="xdx_89F_ecustom--DisclosureOfShareCapitalExplanatory_zLNq60dbKspd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B8_zi4vhiJ744o1" style="display: none">SCHEDULE OF SHARE CAPITAL</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260630_zO4bPS3Fgwh5" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231_ziNM7DIBgyd8" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; width: 60%">Paid up capital:</td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 16%"> </td><td style="text-align: left; width: 1%"> </td><td style="width: 2%"> </td> <td style="text-align: left; width: 1%"> </td><td style="text-align: right; width: 16%"> </td><td style="text-align: left; width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eifrs-full--NumberOfSharesIssued_iI_c20260630_zCf3OnLLTTYc" title="Ordinary shares">132,425,321</span> ordinary shares (2025: <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIENBUElUQUwgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eifrs-full--NumberOfSharesIssued_iI_c20251231_z1T8PPQ5GKBj" title="Ordinary shares">132,425,321</span> ordinary shares):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--IssuedCapital_iI_zyUzq2uZQVNl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">At the end of reporting period</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">132,425</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">132,425</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--IssuedCapital_iI_zJ2JXM4UBRqg" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Paid up capital</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">132,425</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">132,425</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 132425321 132425321 132425 132425 132425 132425 8000000000 132425321 0.001 132425321 92932850 39492471 7867574679 7480507529 387067150 <p id="xdx_800_eifrs-full--DisclosureOfOtherOperatingIncomeExpenseExplanatory_z5ztlkOAaV34" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>16</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_823_zBLQ2kXbnQx4">OTHER INCOME (EXPENSE), NET</span></b></span></td></tr> </table> <p id="xdx_893_ecustom--DisclosureOfOtherExpensesIncomeNetExplanatory_zVRLx9R2uI9g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BC_zbWCdIC9Pq7j" style="display: none">SCHEDULE OF OTHER INCOME, NET</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260101__20260630_zceQ4oOn0yU1" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250101__20250630_zmVK1SHkF0uf" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the period ended June 30</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--GainOnDisposalOfPropertyPlantAndEquipment_maOOIEzmWc_z9jK685wIM0c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Gain on disposal of property, plant and equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">25,903</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">44,965</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--Others_maOOIEzmWc_zjr1iWzZiPXh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">20,819</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(25,188</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eifrs-full--OtherOperatingIncomeExpense_iT_mtOOIEzmWc_zkP6xrjvsNbi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">46,722</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,777</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A1_zRM284UFCa02" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>17</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_824_zwYT10ikNcF9">FINANCE COSTS </span></b></span></td></tr> </table> <p id="xdx_896_ecustom--DisclosureOfFinanceCostsExplanatory_zQWnhk0NGkg5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B8_zF2EZ3QFxm92" style="display: none">SCHEDULE OF FINANCE COSTS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260101__20260630_zIXJaq2LEbe1" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250101__20250630_zzbjC9OLy4w4" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the period ended June 30</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--InterestExpenseOnBorrowings_maIEzvGL_zBuOtpb2KXa2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Interest expenses on bank borrowings</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">114,604</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">199,664</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--InterestExpensesOnOtherBorrowingsRelatedParties_maIEzvGL_zVnQkyEJNiwc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expenses on other borrowings</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,216</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,077</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--InterestExpensesOnShareholderLoans_maIEzvGL_zv47CEzljIM7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expenses on shareholder loans</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1099">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,277</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--InterestExpenseOnLeaseLiabilities_maIEzvGL_z6Ws5zsN0MCi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expenses on lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,382</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,113</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--BankAndSimilarCharges_maIEzvGL_zbky8uy2Zs43" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Bank charges</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">23,612</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">39,262</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--FinanceCosts_iT_mtIEzvGL_zjmFHDy6qXgb" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">148,814</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">276,393</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A0_zsadWJySElb5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p id="xdx_893_ecustom--DisclosureOfOtherExpensesIncomeNetExplanatory_zVRLx9R2uI9g" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BC_zbWCdIC9Pq7j" style="display: none">SCHEDULE OF OTHER INCOME, NET</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260101__20260630_zceQ4oOn0yU1" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250101__20250630_zmVK1SHkF0uf" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the period ended June 30</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--GainOnDisposalOfPropertyPlantAndEquipment_maOOIEzmWc_z9jK685wIM0c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Gain on disposal of property, plant and equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">25,903</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">44,965</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--Others_maOOIEzmWc_zjr1iWzZiPXh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">20,819</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(25,188</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eifrs-full--OtherOperatingIncomeExpense_iT_mtOOIEzmWc_zkP6xrjvsNbi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">46,722</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,777</td><td style="text-align: left"> </td></tr> </table> 25903 44965 20819 -25188 46722 19777 <p id="xdx_896_ecustom--DisclosureOfFinanceCostsExplanatory_zQWnhk0NGkg5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B8_zF2EZ3QFxm92" style="display: none">SCHEDULE OF FINANCE COSTS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260101__20260630_zIXJaq2LEbe1" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250101__20250630_zzbjC9OLy4w4" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the period ended June 30</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--InterestExpenseOnBorrowings_maIEzvGL_zBuOtpb2KXa2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Interest expenses on bank borrowings</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">114,604</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">199,664</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--InterestExpensesOnOtherBorrowingsRelatedParties_maIEzvGL_zVnQkyEJNiwc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expenses on other borrowings</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,216</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,077</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--InterestExpensesOnShareholderLoans_maIEzvGL_zv47CEzljIM7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expenses on shareholder loans</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1099">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,277</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--InterestExpenseOnLeaseLiabilities_maIEzvGL_z6Ws5zsN0MCi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expenses on lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,382</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,113</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--BankAndSimilarCharges_maIEzvGL_zbky8uy2Zs43" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Bank charges</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">23,612</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">39,262</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--FinanceCosts_iT_mtIEzvGL_zjmFHDy6qXgb" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">148,814</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">276,393</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 114604 199664 9216 25077 10277 1382 2113 23612 39262 148814 276393 <p id="xdx_803_ecustom--DisclosureOfLossProfitBeforeIncomeTaxExplanatory_z5FICBm0Lf77" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>18</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82F_zkAkj70nHjGg">LOSS BEFORE INCOME TAX</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_898_ecustom--DisclosureOfLossProfitBeforeIncomeTaxesExplanatory_zrZcOnm6ZOB" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loss before income tax is arrived at after charging:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B1_zgqwzHUBfbSe" style="display: none">SCHEDULE OF (LOSS) PROFIT BEFORE INCOME TAX</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20260101__20260630_zBuhFV7GWole" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250101__20250630_zoFOyfkAy5vj" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the period ended June 30</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--CostOfSales_zxPjynULvGO8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Cost of revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,827,046</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">5,826,922</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--DepreciationAndAmortisationExpenseAbstract_iB_zUujiHDCqT65" style="vertical-align: bottom; background-color: White"> <td>Depreciation expenses of:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DepreciationExpense_i01_ziCx2xcxrJoi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">- Property, plant and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">70,156</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,567</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--RightofuseAsset_i01_zm5K7nll1T42" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">- Right-of-use assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,197</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,319</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--ProvisionReversalForAllowanceForExpectedCreditLossesOnTradeReceivables_zbKW4pjy8cDd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Provision for allowance for expected credit losses on trade receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">474,654</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">305,631</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--ShorttermEmployeeBenefitsExpenseAbstract_iB_zXVvwnuI7Ph4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Employee benefits expenses (including directors’ remuneration):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--ShorttermEmployeeBenefitsExpense_i01_zvdimt1NeZGd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">- Salaries and allowances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">691,461</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">889,629</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--PostemploymentBenefitExpenseInProfitOrLoss_i01N_di_z6KUyoYOPry3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">- Pension scheme contribution</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">59,186</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">72,367</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8AC_zBLMaapiQghj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"> </p> <p id="xdx_898_ecustom--DisclosureOfLossProfitBeforeIncomeTaxesExplanatory_zrZcOnm6ZOB" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loss before income tax is arrived at after charging:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B1_zgqwzHUBfbSe" style="display: none">SCHEDULE OF (LOSS) PROFIT BEFORE INCOME TAX</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20260101__20260630_zBuhFV7GWole" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250101__20250630_zoFOyfkAy5vj" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the period ended June 30</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--CostOfSales_zxPjynULvGO8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Cost of revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">2,827,046</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">5,826,922</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--DepreciationAndAmortisationExpenseAbstract_iB_zUujiHDCqT65" style="vertical-align: bottom; background-color: White"> <td>Depreciation expenses of:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DepreciationExpense_i01_ziCx2xcxrJoi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">- Property, plant and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">70,156</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,567</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--RightofuseAsset_i01_zm5K7nll1T42" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">- Right-of-use assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,197</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,319</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--ProvisionReversalForAllowanceForExpectedCreditLossesOnTradeReceivables_zbKW4pjy8cDd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Provision for allowance for expected credit losses on trade receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">474,654</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">305,631</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--ShorttermEmployeeBenefitsExpenseAbstract_iB_zXVvwnuI7Ph4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Employee benefits expenses (including directors’ remuneration):</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--ShorttermEmployeeBenefitsExpense_i01_zvdimt1NeZGd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">- Salaries and allowances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">691,461</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">889,629</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--PostemploymentBenefitExpenseInProfitOrLoss_i01N_di_z6KUyoYOPry3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">- Pension scheme contribution</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">59,186</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">72,367</td><td style="text-align: left"> </td></tr> </table> 2827046 5826922 70156 23567 21197 20319 474654 305631 691461 889629 -59186 -72367 <p id="xdx_803_eifrs-full--DisclosureOfIncomeTaxExplanatory_zOkYtrKbWF7j" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt 0pt 0pt 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>19</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82C_zLzbgYp9YkQi">INCOME TAX (CREDITS) EXPENSES</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>British Virgin Islands</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company and our subsidiaries incorporated in British Virgin Islands currently enjoy permanent income tax holidays; accordingly, the Company and our subsidiaries incorporated in the British Virgin Islands do not accrue for income taxes.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Peru</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our subsidiaries incorporated in Peru are considered as Peru tax residents under Peru tax laws; accordingly, they are subject to corporate income tax on their taxable income under Peru tax laws at statutory tax rates ranging from <span id="xdx_904_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20260101__20260630__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember__ifrs-full--GeographicalAreasAxis__custom--PeruCountryMember_z7ckg0RxiBQj">5</span>% to <span id="xdx_900_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20260101__20260630__ifrs-full--GeographicalAreasAxis__custom--PeruCountryMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zXqyY2Q3SArh">29.5</span>% (2025: <span id="xdx_903_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20250101__20250630__ifrs-full--GeographicalAreasAxis__custom--PeruCountryMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zTiP9ctB3Ajc">5</span>% to <span id="xdx_90E_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20250101__20250630__ifrs-full--GeographicalAreasAxis__custom--PeruCountryMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zmlo1t8xUs5h">29.5</span>%), depending on the city where the subsidiaries are situated and operated.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>France</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our subsidiary incorporated in France is considered as France tax resident under France tax laws; accordingly, it is subject to corporate income tax on their taxable income under France tax laws at a statutory tax rate of <span id="xdx_903_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20260101__20260630__ifrs-full--GeographicalAreasAxis__custom--FranceCountryMember_zF9BtvveFs3c">25</span>% (2025: <span id="xdx_90E_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20250101__20250630__ifrs-full--GeographicalAreasAxis__custom--FranceCountryMember_zay1ZZdVBfx">25.0</span>%).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>China</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our subsidiary incorporated in China is considered as China tax resident under China tax laws; accordingly, it is subject to corporate income tax on their taxable income under China tax laws at a statutory tax rate of <span id="xdx_909_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20260101__20260630__ifrs-full--GeographicalAreasAxis__custom--ChinaCountryMember_zlHPB0il5Mj2">25</span>% (2025: <span id="xdx_906_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20250101__20250630__ifrs-full--GeographicalAreasAxis__custom--ChinaCountryMember_zLnS2CeiMC2k">25</span>%).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Macau</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our subsidiary incorporated in Macau is considered as Macau tax resident under Macau tax laws; accordingly, it is subject to corporate income tax on their taxable income under Macau tax laws at a statutory tax rate of <span id="xdx_902_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20260101__20260630__ifrs-full--GeographicalAreasAxis__custom--MacauCountryMember_zZ4K54R016ga">12</span>% (2025: <span id="xdx_900_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20250101__20250630__ifrs-full--GeographicalAreasAxis__custom--MacauCountryMember_zdmTYBnEtfk8">12</span>%).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Hong Kong</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our subsidiary incorporated in Hong Kong is subject to corporate income tax on their taxable income under Hong Kong tax laws at a statutory tax rate of <span id="xdx_905_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20260101__20260630__ifrs-full--GeographicalAreasAxis__custom--HongKongCountryMember_zSg3ougTrOve">16.5</span>% (2025: <span id="xdx_90D_eifrs-full--ApplicableTaxRate_pid_dp_uPure_c20250101__20250630__ifrs-full--GeographicalAreasAxis__custom--HongKongCountryMember_zSikC9CAQrH4">16.5</span>%).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_896_ecustom--DisclosureOfIncomeTaxProvisionExplanatory_zk3WbGS7tYHl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The income tax provision consists of the following components:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BD_zfuw1ywb1nN7" style="display: none">SCHEDULE OF INCOME TAX PROVISION</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20260101__20260630__ifrs-full--GeographicalAreasAxis__custom--HongKongCountryMember_zcuKUmYVhbKl" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250101__20250630__ifrs-full--GeographicalAreasAxis__custom--HongKongCountryMember_zWRiUmBr4Ruj" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the period ended June 30</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--CurrentTaxExpenseIncome_maCTEIAzwgW_zo9c9mWrsXXl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Current tax</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1155">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">382</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--AdjustmentsForCurrentTaxOfPriorPeriod_maCTEIAzwgW_zUsoYPi98XF9" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Under provision of tax in prior years</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">906</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,753</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--IncomeTaxExpenseContinuingOperations_iT_mtCTEIAzwgW_z1KFetPyYq72" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">906</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,135</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A8_z3xDsmcprJKj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 0.05 0.295 0.05 0.295 0.25 0.250 0.25 0.25 0.12 0.12 0.165 0.165 <p id="xdx_896_ecustom--DisclosureOfIncomeTaxProvisionExplanatory_zk3WbGS7tYHl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The income tax provision consists of the following components:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BD_zfuw1ywb1nN7" style="display: none">SCHEDULE OF INCOME TAX PROVISION</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20260101__20260630__ifrs-full--GeographicalAreasAxis__custom--HongKongCountryMember_zcuKUmYVhbKl" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250101__20250630__ifrs-full--GeographicalAreasAxis__custom--HongKongCountryMember_zWRiUmBr4Ruj" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the period ended June 30</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--CurrentTaxExpenseIncome_maCTEIAzwgW_zo9c9mWrsXXl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Current tax</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1155">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">382</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--AdjustmentsForCurrentTaxOfPriorPeriod_maCTEIAzwgW_zUsoYPi98XF9" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Under provision of tax in prior years</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">906</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,753</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--IncomeTaxExpenseContinuingOperations_iT_mtCTEIAzwgW_z1KFetPyYq72" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">906</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">3,135</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 382 906 2753 906 3135 <p id="xdx_80E_eifrs-full--DisclosureOfSharebasedPaymentArrangementsExplanatory_zDVuXSjM0aok" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>20</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_826_zPZUrPd3SFw4">SHARE-BASED PAYMENTS TRANSACTIONS</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Equity-settled share option scheme of the Company</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s share option scheme (the “Scheme”) was adopted pursuant to an ordinary resolution of the shareholders passed on September 1, 2019 for the primary purpose of providing incentives to directors and eligible employees and will expire on the date of the listing of shares of the Company. Under the Scheme, the directors of the Company may grant options to eligible employees, including directors of the Company and its subsidiaries, to subscribe for shares in the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At June 30, 2026, the number of shares in respect of which options had been granted and remained outstanding under the Scheme was <span id="xdx_90D_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zRlP4kK535C1" title="Number of options outstanding">1,880,000</span> (2025: <span id="xdx_906_eifrs-full--NumberOfOutstandingShareOptions_iI_uShares_c20250630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zHlefMPmvTya" title="Number of options outstanding">1,880,000</span>), representing <span id="xdx_903_ecustom--PercentageOfShareOptionsGrantedInSharebasedPaymentArrangement_iI_pid_dp_uPure_c20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zWhbjkqc9iU3" title="Percentage of share options granted in sharebased payment arrangement">1</span>% (2025: <span id="xdx_90E_ecustom--PercentageOfShareOptionsGrantedInSharebasedPaymentArrangement_iI_pid_dp_uPure_c20250630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zarzVLDYELNc" title="Percentage of share options granted in sharebased payment arrangement">1</span>%) of the shares of the Company in issue. The total number of shares in respect of which options may be granted under the Scheme is not permitted to exceed 10% of the shares of the Company in issue at any point in time, without prior approval from the Company’s shareholders. The number of shares issued and to be issued in respect of which options granted and may be granted to any individual in any one year is not permitted to exceed <span id="xdx_905_ecustom--MaximumPercentageOfShareOptionsGrantedToIndividualInSharebasedPaymentArrangement_iI_pid_dp_uPure_c20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zBcHe9PiDXkc" title="Maximum percentage of share options granted to individual in sharebased payment arrangement">1</span>% of the shares of the Company in issue at any point in time, without prior approval from the Company’s shareholders.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Options granted must be taken up within 1 month of the date of grant, upon payment of HK$<span id="xdx_90C_eifrs-full--WeightedAverageSharePrice2019_uHKDP_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zQ05ohaWGcI7" title="Price per option">1</span> (equivalent to USD0.1275) per option. Options may be exercised at any time from the date of grant of the share option to the 10^th anniversary of the date of grant. The exercise price is HK$<span id="xdx_905_eifrs-full--ExercisePriceShareOptionsGranted2019_uHKDP_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zSquXvIoSing" title="Exercise price of options granted">4.661</span> or equivalent to USD<span id="xdx_90B_eifrs-full--ExercisePriceShareOptionsGranted2019_uUSDPShares_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_z586tJtz1NPk" title="Exercise price of options granted">0.594</span> per share (equivalent to HK$<span id="xdx_90E_eifrs-full--ExercisePriceShareOptionsGranted2019_uHKDP_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__ifrs-full--UnderlyingEquityInstrumentAndDepositaryReceiptsAxis__custom--AmericanDepositarySharesMember_zZd5XtDfW8S9" title="Exercise price of options granted">37.288</span> or equivalent to USD<span id="xdx_901_eifrs-full--ExercisePriceShareOptionsGranted2019_uUSDPShares_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__ifrs-full--UnderlyingEquityInstrumentAndDepositaryReceiptsAxis__custom--AmericanDepositarySharesMember_zqnsaS7xmg7g" title="Exercise price of options granted">4.754</span> per ADS).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89C_eifrs-full--DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory_zghZVv3XPu8e" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a) Details of specific categories of options are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BB_zyXcRsfZpEie" style="display: none">SCHEDULE OF SPECIFIC CATEGORIES OF OPTIONS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 93%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date of grant</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vesting period</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 26%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercise period</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercise Price</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercise dates</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_eifrs-full--DateOfGrantOfSharebasedPaymentArrangement_pid_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_z43Asoq6M8Ed" title="Date of grant">September 30, 2019</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vested upon grant date</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_ecustom--ExercisePeriodOfSharebasedPaymentArrangement_pid_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_zgmHrkwgy07a" title="Exercise period">September 30, 2019 – September 29, 2029</span></span></p></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HK$<span id="xdx_90B_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uHKDP_c20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_zFmvWtIYlai1" title="Exercise Price">4.661</span> per share</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not yet exercised</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eifrs-full--DateOfGrantOfSharebasedPaymentArrangement_pid_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceTwoMember_zNuxgNM5idCf" title="Date of grant">August 18, 2020</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vested upon grant date</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_ecustom--ExercisePeriodOfSharebasedPaymentArrangement_pid_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceTwoMember_zO1pL6A6CQG7" title="Exercise period">August 18, 2020 – August 17, 2030</span></span></p></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HK$<span id="xdx_90E_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uHKDP_c20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceTwoMember_zlqHHv4ZJ6zl" title="Exercise Price">4.661</span> per share</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not yet exercised</span></td></tr> </table> <p id="xdx_8AA_zBJxKEn0XpJh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_899_eifrs-full--DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory_zgtBXZeQA9tg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b) The following table discloses movements of the Scheme during the period:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B8_zbgU9rc3C0N" style="display: none">SCHEDULE OF MOVEMENTS OF THE SCHEME</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Option grant date</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Outstanding at January 1, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Granted during period</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Exercised during period</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Forfeited during period</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Expired during period</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Outstanding at June 30, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; padding-bottom: 1pt">September 30, 2019</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfOutstandingShareOptions_iS_pid_uShares_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_z2erxHTXYwZb" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Outstanding Beginning">1,880,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_980_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_zDIBbaFTyfL7" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Granted during year"><span style="-sec-ix-hidden: xdx2ixbrl1204">-</span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_986_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_pid_uShares_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_zBhd8xlr6sk7" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Exercised during year"><span style="-sec-ix-hidden: xdx2ixbrl1206">-</span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_989_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_zoIE1ddk8AG6" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Forfeited during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1208">-</span></span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfShareOptionsExpiredInSharebasedPaymentArrangement_pid_uShares_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_zAvnBDVJAfQe" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Expired during year"><span style="-sec-ix-hidden: xdx2ixbrl1210">-</span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--NumberOfOutstandingShareOptions_iE_pid_uShares_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_z6IGBzrEa7ei" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Outstanding Ending">1,880,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Exercisable at the end of the period</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iS_pid_uShares_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zItgbU50zc6j" style="text-align: right" title="Exercisable at the benginning of the year">1,880,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iE_pid_uShares_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zVfSWtmY4H3j" style="text-align: right" title="Exercisable at the end of the year">1,880,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Weighted average exercise price</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">HK$</td><td id="xdx_98F_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pid_uHKDP_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zD0AokDYKHU5" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Outstanding, Beginning">4.661</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eifrs-full--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_pid_uHKDP_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zYOueuurnuu2" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Granted during year"><span style="-sec-ix-hidden: xdx2ixbrl1220">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_pid_uHKDP_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zI9j5WmEZfxj" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Exercised during year"><span style="-sec-ix-hidden: xdx2ixbrl1222">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019_pid_uHKDP_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zVBtQJ12zV9j" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Forfeited during year"><span style="-sec-ix-hidden: xdx2ixbrl1224">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019_pid_uHKDP_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zFReP761YT11" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Expired during year"><span style="-sec-ix-hidden: xdx2ixbrl1226">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">HK$</td><td id="xdx_981_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pid_uHKDP_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zjZuhk33JCPe" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Outstanding, Ending">4.661</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <p id="xdx_8A6_zAZEBF97hpA6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In respect of the share options exercised during the period, the weighted average share price at the dates of exercise was HK$<span id="xdx_90B_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_pid_uHKDP_c20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zhVfnYcWQcF1" title="Options exercised">4.661</span> (2025: HK$<span id="xdx_901_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_pid_uHKDP_c20250630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zrTIwVXzNLp1" title="Options exercised">4.661</span>) or equivalent to USD<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_pid_uUSDPShares_c20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zsGQQjpNFvH7" title="Options exercised">0.594</span> (2025: USD<span id="xdx_909_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iI_pid_uUSDPShares_c20250630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zXTWCjzk4q4g" title="Options exercised">0.594</span>) per share</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">c)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the year ended December 31, 2021, options were granted on 18 August 2020. The estimated fair values of the options granted on this date is HK$<span id="xdx_90A_eifrs-full--WeightedAverageFairValueAtMeasurementDateShareOptionsGranted_iI_uHKD_c20211231__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zRaD83xzvX82" title="Fair values of options granted">0</span>.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">d)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These fair values were calculated using Hull-White Enhanced Model. The inputs into the model on option grant dates were as follows:</span></td></tr> </table> <p id="xdx_89A_eifrs-full--DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory_zvtxglR2pSMi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B9_z4xk8buDsEmf" style="display: none">SCHEDULE OF MEASUREMENT OF FAIR VALUE SHARE OPTIONS GRANTED</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Underlying stock price</td> <td style="width: 2%; text-align: left"> </td><td style="width: 1%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HK$</span></td> <td style="width: 16%; text-align: right"><span id="xdx_90C_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pid_uHKDP_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_ztt9UW9rxdQg" title="Underlying stock price">0.235</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercise price</td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HK$</span></td> <td style="text-align: right"><span id="xdx_900_eifrs-full--ExercisePriceShareOptionsGranted2019_pid_uHKDP_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zMWBxoCBfoVi" title="Exercise price">4.661</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected volatility</td> <td style="text-align: left"> </td><td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_904_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_z3xPvJzV5iu9" title="Expected volatility">2.86</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected life</td> <td style="text-align: left"> </td><td style="text-align: right"> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_eifrs-full--DescriptionOfOptionLifeShareOptionsGranted_pid_uShares_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zZFyGS2RdIid" title="Expected life">10</span> years</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Risk-free rate</td> <td style="text-align: left"> </td><td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_901_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zoimqkYhj6Jf" title="Risk-free rate">1.20</span></td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected dividend yield</td> <td style="text-align: left"> </td><td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_909_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zSgnqdSR2aek" title="Expected dividend yield"><span style="-sec-ix-hidden: xdx2ixbrl1252">-</span></span></td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8AF_zP29n5Er6Pp7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">e)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expected volatility was determined by using the historical volatility of the comparable companies adopted by the independent valuation expert. The expected life used in the model has not been adjusted which is based on the exercise period as specified under the terms and conditions of the share options.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">f)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group did not recognize any share-based payment expense in relation to share options granted by the Company because assessed option value by the independent valuation expert on grant date is zero.</span></td></tr> </table> 1880000 1880000 0.01 0.01 0.01 1 4.661 0.594 37.288 4.754 <p id="xdx_89C_eifrs-full--DisclosureOfTermsAndConditionsOfSharebasedPaymentArrangementExplanatory_zghZVv3XPu8e" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a) Details of specific categories of options are as follows:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BB_zyXcRsfZpEie" style="display: none">SCHEDULE OF SPECIFIC CATEGORIES OF OPTIONS</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 93%; border-collapse: collapse; margin-left: 0.5in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date of grant</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vesting period</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 26%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercise period</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercise Price</span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 16%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercise dates</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_eifrs-full--DateOfGrantOfSharebasedPaymentArrangement_pid_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_z43Asoq6M8Ed" title="Date of grant">September 30, 2019</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vested upon grant date</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_901_ecustom--ExercisePeriodOfSharebasedPaymentArrangement_pid_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_zgmHrkwgy07a" title="Exercise period">September 30, 2019 – September 29, 2029</span></span></p></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HK$<span id="xdx_90B_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uHKDP_c20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_zFmvWtIYlai1" title="Exercise Price">4.661</span> per share</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not yet exercised</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: white"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eifrs-full--DateOfGrantOfSharebasedPaymentArrangement_pid_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceTwoMember_zNuxgNM5idCf" title="Date of grant">August 18, 2020</span></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vested upon grant date</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><p style="margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_906_ecustom--ExercisePeriodOfSharebasedPaymentArrangement_pid_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceTwoMember_zO1pL6A6CQG7" title="Exercise period">August 18, 2020 – August 17, 2030</span></span></p></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HK$<span id="xdx_90E_eifrs-full--ExercisePriceOfOutstandingShareOptions2019_iI_pid_uHKDP_c20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceTwoMember_zlqHHv4ZJ6zl" title="Exercise Price">4.661</span> per share</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not yet exercised</span></td></tr> </table> September 30, 2019 September 30, 2019 – September 29, 2029 4.661 August 18, 2020 August 18, 2020 – August 17, 2030 4.661 <p id="xdx_899_eifrs-full--DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory_zgtBXZeQA9tg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b) The following table discloses movements of the Scheme during the period:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B8_zbgU9rc3C0N" style="display: none">SCHEDULE OF MOVEMENTS OF THE SCHEME</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Option grant date</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Outstanding at January 1, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Granted during period</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Exercised during period</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Forfeited during period</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Expired during period</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Outstanding at June 30, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; padding-bottom: 1pt">September 30, 2019</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_98D_eifrs-full--NumberOfOutstandingShareOptions_iS_pid_uShares_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_z2erxHTXYwZb" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Outstanding Beginning">1,880,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_980_eifrs-full--NumberOfShareOptionsGrantedInSharebasedPaymentArrangement_pid_uShares_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_zDIBbaFTyfL7" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Granted during year"><span style="-sec-ix-hidden: xdx2ixbrl1204">-</span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_986_eifrs-full--NumberOfShareOptionsExercisedInSharebasedPaymentArrangement_pid_uShares_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_zBhd8xlr6sk7" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Exercised during year"><span style="-sec-ix-hidden: xdx2ixbrl1206">-</span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_989_eifrs-full--NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement_iN_pid_di_uShares_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_zoIE1ddk8AG6" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Forfeited during year"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1208">-</span></span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_988_eifrs-full--NumberOfShareOptionsExpiredInSharebasedPaymentArrangement_pid_uShares_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_zAvnBDVJAfQe" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Expired during year"><span style="-sec-ix-hidden: xdx2ixbrl1210">-</span></td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--NumberOfOutstandingShareOptions_iE_pid_uShares_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember__custom--ExerciseRangeAxis__custom--ExercisePriceOneMember_z6IGBzrEa7ei" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Outstanding Ending">1,880,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Exercisable at the end of the period</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iS_pid_uShares_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zItgbU50zc6j" style="text-align: right" title="Exercisable at the benginning of the year">1,880,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--NumberOfShareOptionsExercisableInSharebasedPaymentArrangement_iE_pid_uShares_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zVfSWtmY4H3j" style="text-align: right" title="Exercisable at the end of the year">1,880,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Weighted average exercise price</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">HK$</td><td id="xdx_98F_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iS_pid_uHKDP_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zD0AokDYKHU5" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Outstanding, Beginning">4.661</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eifrs-full--WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019_pid_uHKDP_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zYOueuurnuu2" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Granted during year"><span style="-sec-ix-hidden: xdx2ixbrl1220">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019_pid_uHKDP_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zI9j5WmEZfxj" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Exercised during year"><span style="-sec-ix-hidden: xdx2ixbrl1222">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019_pid_uHKDP_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zVBtQJ12zV9j" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Forfeited during year"><span style="-sec-ix-hidden: xdx2ixbrl1224">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eifrs-full--WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019_pid_uHKDP_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zFReP761YT11" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Expired during year"><span style="-sec-ix-hidden: xdx2ixbrl1226">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">HK$</td><td id="xdx_981_eifrs-full--WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019_iE_pid_uHKDP_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zjZuhk33JCPe" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Outstanding, Ending">4.661</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> 1880000 1880000 1880000 1880000 4.661 4.661 4.661 4.661 0.594 0.594 0 <p id="xdx_89A_eifrs-full--DisclosureOfIndirectMeasurementOfFairValueOfGoodsOrServicesReceivedShareOptionsGrantedDuringPeriodExplanatory_zvtxglR2pSMi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B9_z4xk8buDsEmf" style="display: none">SCHEDULE OF MEASUREMENT OF FAIR VALUE SHARE OPTIONS GRANTED</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Underlying stock price</td> <td style="width: 2%; text-align: left"> </td><td style="width: 1%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HK$</span></td> <td style="width: 16%; text-align: right"><span id="xdx_90C_eifrs-full--WeightedAverageSharePriceShareOptionsGranted2019_pid_uHKDP_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_ztt9UW9rxdQg" title="Underlying stock price">0.235</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercise price</td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HK$</span></td> <td style="text-align: right"><span id="xdx_900_eifrs-full--ExercisePriceShareOptionsGranted2019_pid_uHKDP_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zMWBxoCBfoVi" title="Exercise price">4.661</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected volatility</td> <td style="text-align: left"> </td><td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_904_eifrs-full--DescriptionOfExpectedVolatilityShareOptionsGranted_pid_dp_uPure_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_z3xPvJzV5iu9" title="Expected volatility">2.86</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected life</td> <td style="text-align: left"> </td><td style="text-align: right"> </td> <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90C_eifrs-full--DescriptionOfOptionLifeShareOptionsGranted_pid_uShares_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zZFyGS2RdIid" title="Expected life">10</span> years</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Risk-free rate</td> <td style="text-align: left"> </td><td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_901_eifrs-full--DescriptionOfRiskFreeInterestRateShareOptionsGranted_pid_dp_uPure_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zoimqkYhj6Jf" title="Risk-free rate">1.20</span></td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected dividend yield</td> <td style="text-align: left"> </td><td style="text-align: right"> </td> <td style="text-align: right"><span id="xdx_909_eifrs-full--ExpectedDividendAsPercentageShareOptionsGranted_pid_dp_uPure_c20260101__20260630__ifrs-full--TypesOfSharebasedPaymentArrangementsAxis__custom--EquitySettledShareOptionSchemeMember_zSgnqdSR2aek" title="Expected dividend yield"><span style="-sec-ix-hidden: xdx2ixbrl1252">-</span></span></td><td style="text-align: left"> </td></tr> </table> 0.235 4.661 0.0286 10 0.0120 <p id="xdx_80F_eifrs-full--DisclosureOfRelatedPartyExplanatory_zRr2dxfYkWMb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>21</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_828_zXkEemkIkk31">SIGNIFICANT RELATED PARTY BALANCE AND TRANSACTION</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Related companies in these consolidated financial statements refer to members of the ultimate holding company’s group of companies.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Some of the Company’s transactions and arrangements are between members of the group and the effect of these on the basis determined between the parties is reflected in these consolidated financial statements. The intercompany balances are unsecured, interest-free and repayable on demand, unless otherwise stated.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Some of the group’s transactions and arrangements are with related parties and the effect of these on the basis determined between the parties is reflected in these consolidated financial statements. The balances are unsecured, interest-free and repayable on demand unless otherwise stated.</span></p> <p id="xdx_890_ecustom--DisclosureOfBalanceDueToRelatedPartiesExplanatory_z1afgBVZrc9e" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B7_z62D0EYzIJxl" style="display: none">SCHEDULE OF BALANCE DUE TO RELATED PARTIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td> </td><td> </td> <td colspan="2" style="text-align: center">June 30, 2026</td><td> </td><td> </td> <td colspan="2" style="text-align: center">December 31, 2025</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Name</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Relationship</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nature</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 19%; text-align: left">TUTU Business Services Limited (BVI)</td><td style="width: 2%"> </td> <td style="width: 19%; text-align: left"><span id="xdx_908_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20260101__20260630__ifrs-full--CounterpartiesAxis__custom--TutuBusinessServicesLimitedMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zKI6R45IB0l2" title="Relationship">Controlling Shareholder</span></td><td style="width: 2%"> </td> <td id="xdx_986_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20260101__20260630__ifrs-full--CounterpartiesAxis__custom--TutuBusinessServicesLimitedMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zdqh8Mt8wkq6" style="width: 18%; text-align: left">Amounts due to an ultimate beneficial shareholder</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20260630__ifrs-full--CounterpartiesAxis__custom--TutuBusinessServicesLimitedMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_z7QxiC6N3eJ1" style="width: 16%; text-align: right">451,593</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20251231__ifrs-full--CounterpartiesAxis__custom--TutuBusinessServicesLimitedMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zyt9LQIQo6Ie" style="width: 16%; text-align: right">289,029</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Ms. Liying Wang</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt"><span id="xdx_901_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20260101__20260630__ifrs-full--CounterpartiesAxis__custom--MsLiyingWangMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zsAEOnWIX10g" title="Relationship">Ultimate beneficial shareholder</span></td><td style="padding-bottom: 1pt"> </td> <td id="xdx_987_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20260101__20260630__ifrs-full--CounterpartiesAxis__custom--MsLiyingWangMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zn8qIhUImhw8" style="text-align: left; padding-bottom: 1pt">Amounts due to an ultimate beneficial shareholder</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20260630__ifrs-full--CounterpartiesAxis__custom--MsLiyingWangMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_z8oebWYPqae2" style="border-bottom: Black 1pt solid; text-align: right">21,667</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20251231__ifrs-full--CounterpartiesAxis__custom--MsLiyingWangMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zTTgVfDeVs93" style="border-bottom: Black 1pt solid; text-align: right">21,667</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td id="xdx_988_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20260101__20260630__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_za7WLQlYwCX7" style="text-align: left; padding-bottom: 2.5pt">Amounts due to an ultimate beneficial shareholder</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20260630__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_ztVruk0bKeRl" style="border-bottom: Black 2.5pt double; text-align: right">473,260</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zhd5XWeAmcT9" style="border-bottom: Black 2.5pt double; text-align: right">310,696</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A4_z3GI57zUQxNe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company did not have any outstanding to any officers or directors as of June 30, 2026, and it does not expect to provide long terms loans or credit facilities to officers and directors.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Transactions with related parties</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No significant related party transactions for the period ended June 30, 2026.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p id="xdx_890_ecustom--DisclosureOfBalanceDueToRelatedPartiesExplanatory_z1afgBVZrc9e" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B7_z62D0EYzIJxl" style="display: none">SCHEDULE OF BALANCE DUE TO RELATED PARTIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td> </td><td> </td> <td colspan="2" style="text-align: center">June 30, 2026</td><td> </td><td> </td> <td colspan="2" style="text-align: center">December 31, 2025</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Name</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Relationship</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Nature</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 19%; text-align: left">TUTU Business Services Limited (BVI)</td><td style="width: 2%"> </td> <td style="width: 19%; text-align: left"><span id="xdx_908_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20260101__20260630__ifrs-full--CounterpartiesAxis__custom--TutuBusinessServicesLimitedMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zKI6R45IB0l2" title="Relationship">Controlling Shareholder</span></td><td style="width: 2%"> </td> <td id="xdx_986_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20260101__20260630__ifrs-full--CounterpartiesAxis__custom--TutuBusinessServicesLimitedMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zdqh8Mt8wkq6" style="width: 18%; text-align: left">Amounts due to an ultimate beneficial shareholder</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20260630__ifrs-full--CounterpartiesAxis__custom--TutuBusinessServicesLimitedMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_z7QxiC6N3eJ1" style="width: 16%; text-align: right">451,593</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20251231__ifrs-full--CounterpartiesAxis__custom--TutuBusinessServicesLimitedMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zyt9LQIQo6Ie" style="width: 16%; text-align: right">289,029</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Ms. Liying Wang</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt"><span id="xdx_901_eifrs-full--DescriptionOfNatureOfRelatedPartyRelationship_c20260101__20260630__ifrs-full--CounterpartiesAxis__custom--MsLiyingWangMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zsAEOnWIX10g" title="Relationship">Ultimate beneficial shareholder</span></td><td style="padding-bottom: 1pt"> </td> <td id="xdx_987_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20260101__20260630__ifrs-full--CounterpartiesAxis__custom--MsLiyingWangMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zn8qIhUImhw8" style="text-align: left; padding-bottom: 1pt">Amounts due to an ultimate beneficial shareholder</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20260630__ifrs-full--CounterpartiesAxis__custom--MsLiyingWangMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_z8oebWYPqae2" style="border-bottom: Black 1pt solid; text-align: right">21,667</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20251231__ifrs-full--CounterpartiesAxis__custom--MsLiyingWangMember__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zTTgVfDeVs93" style="border-bottom: Black 1pt solid; text-align: right">21,667</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td id="xdx_988_eifrs-full--DescriptionOfTransactionsWithRelatedParty_c20260101__20260630__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_za7WLQlYwCX7" style="text-align: left; padding-bottom: 2.5pt">Amounts due to an ultimate beneficial shareholder</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20260630__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_ztVruk0bKeRl" style="border-bottom: Black 2.5pt double; text-align: right">473,260</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_984_eifrs-full--AmountsPayableRelatedPartyTransactions_iI_c20251231__ifrs-full--LiabilitiesArisingFromFinancingActivitiesAxis__custom--AmountsDueToAnUltimateBeneficialShareholderMember_zhd5XWeAmcT9" style="border-bottom: Black 2.5pt double; text-align: right">310,696</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Controlling Shareholder Amounts due to an ultimate beneficial shareholder 451593 289029 Ultimate beneficial shareholder Amounts due to an ultimate beneficial shareholder 21667 21667 Amounts due to an ultimate beneficial shareholder 473260 310696 <p id="xdx_80C_eifrs-full--DisclosureOfFinancialInstrumentsExplanatory_z9K5RiFwVuq6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>22</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_822_zLyTCfFemNIk">FINANCIAL INSTRUMENTS</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Categories of financial instruments</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_eifrs-full--DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory_z0ibtEwztTOi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table sets out the financial instruments as at the end of the reporting period:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BD_zAXSqpowvWmf" style="display: none">SCHEDULE OF FINANCIAL INSTRUMENTS</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 82%; margin-left: 1.25in"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20260630_zztL5msJvx35" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20251231_zdsD9gmBiw35" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Financial assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--FinancialAssetsAtAmortisedCost_iI_zF1Qw8YzVHDc" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: justify">At amortized cost</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">3,211,029</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">               5,476,025</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--FinancialAssetsAtAmortisedCost_iI_z3HL7jXyKumi" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify">Financial assets at amortized cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,211,029</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,476,025</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Financial liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--FinancialLiabilitiesGross_iNI_di_zbEI3YWHGWP3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">At amortized cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,326,897</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,548,383</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_ecustom--FinancialLiabilitiesGross_iNI_di_ziV5FRnDSz31" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Financial liabilities at amortized cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,326,897</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,548,383</td><td style="text-align: left">)</td></tr> </table> <p id="xdx_8AB_zmzC64N5CjAj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Financial risk management policies and objectives</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The management of the Group monitors and manages the financial risks relating to the operations of the Group to ensure appropriate measures are implemented in a timely and effective manner. These risks include market risk (including currency risk and interest rate risk), credit risk and liquidity risk.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Market risk management</span></i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group activities are exposed primarily to the financial risks of changes in foreign currency exchange rates and interest rates. Management monitors risks associated with changes in foreign currency exchanges rates and interest rates and will consider appropriate measures should the need arise.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There has been no significant change to the Group’s exposure to market risk or the manner in which it manages and measures the risk.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Foreign currency risk management</span></i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group also transacts business in foreign currencies other than its functional currencies and is therefore exposed to foreign exchange risk. As of June 30, 2026, our accumulated other comprehensive loss was USD<span id="xdx_90E_eifrs-full--ReserveOfChangeInValueOfForeignCurrencyBasisSpreads_iI_uUSD_c20260630_zDXe81iKXCq6" title="Accumulated other comprehensive loss">454,671</span>. We have not entered into any hedging transactions in an effort to reduce our exposure to foreign exchange risk.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Interest rate risk management</span></i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group is exposed to cash flow interest rate risk as the Group has bank loans which are interest bearing. The interest rates and terms of repayment of the loans are disclosed in the Note 12 to the consolidated financial statements. The Group currently does not have an interest rate hedging policy.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Credit risk and impairment assessment</span></i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Credit risk refers to the risk that the Group’s counterparties default on their contractual obligations resulting in financial losses to the Group. The Group’s credit risk exposures are primarily attributable to trade receivables, other receivables, restricted bank deposits, and cash and bank balances. The Group does not hold any collateral or other credit enhancements to cover its credit risks associated with its financial assets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In order to minimize credit risk, the Group has delegated its finance team to develop and maintain the Group’s credit risk grading to categorize exposures according to their degree of risk of default. The finance team uses publicly available financial information and the Group’s own historical repayment records to rate its major customers and debtors. The Group’s exposure and the credit ratings of its counterparties are continuously monitored, and the aggregate value of transactions concluded is spread amongst approved counterparties.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Trade receivables</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Before accepting any new customer, the Group uses an internal credit scoring system to assess the potential customer’s credit quality and defines credit limits by customer. Limits and scoring attributed to customers are reviewed regularly. Other monitoring procedures are in place to ensure that follow-up action is taken to recover overdue debts. In this regard, the management considers that the Group’s credit risk is significantly reduced.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_eifrs-full--ConcentrationsOfRisk_c20260101__20260630_zhjZlBhSZQw7" title="Concentrations of risk">The Group has concentration of credit risk as 85.0% (2025: 64.3%) and 96.8% (2025: 89.2%) of the total trade receivables was due from the Group’s largest customer and the five largest customers respectively. In order to minimize the credit risk, the management of the Group has delegated a team responsible for determination of credit limits and credit approvals</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In addition, the Group performs impairment assessment under ECL model on trade receivables individually. Impairment of USD<span id="xdx_905_eifrs-full--ImpairmentLossRecognisedInProfitOrLossTradeReceivables_uUSD_c20260101__20260630_zJDxo9ozLN2k">474,654</span> is recognized during the period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Other receivables</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For other receivables, the management makes periodic individual assessment on the recoverability of other receivables based on historical settlement records, past experience, and also quantitative and qualitative information that is reasonable and supportive forward-looking information. The management believes that there is no significant increase in credit risk of these amounts since initial recognition and the Group provided impairment based on 12m ECL. For the period ended June 30, 2026, the Group assessed the ECL for other receivables and deposits, <span id="xdx_90F_eifrs-full--CurrentDepositsFromCustomers_iI_do_uUSD_c20260630_zMKuqxeFms44" title="Other receivables and deposits">no</span> loss allowance was recognized during the period.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Restricted bank deposits/ cash and bank balances</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Credit risk on restricted bank deposits/ cash and bank balances is limited because the counterparties are reputable banks with high credit ratings assigned by international credit agencies. The Group assessed 12m ECL for restricted bank deposits/ cash and bank balances by reference to information relating to probability of default and loss given default of the respective credit rating grades published by external credit rating agencies. Based on the average loss rates, the 12m ECL on pledged bank deposits/restricted bank deposits/bank balances is considered to be insignificant and therefore no loss allowance was recognized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(v)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Liquidity risk management</span></i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Liquidity risk is the risk that the Group will encounter difficulty in meeting financial obligations due to shortage of funds.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In assessing our liquidity, we monitor and analyze our cash on-hand and our operating expenditure commitments. Our liquidity needs are to meet our working capital requirements and operating expenses obligations. To date, we have financed our operations primarily through cash flows from operations, equity financing, and short-term borrowing from banks and third parties.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of June 30, 2026, our cash and bank balances amounted to approximately USD<span id="xdx_901_eifrs-full--CashAndCashEquivalents_iI_pn5n6_uUSD_c20260630_zlaU5xf7olaa" title="Cash and bank balances">0.2</span> million, and our current assets were approximately USD<span id="xdx_90F_eifrs-full--CurrentAssets_iI_pn5n6_uUSD_c20260630_zfMzByqPKsri" title="Current assets">8.1</span> million, and our current liabilities were approximately USD<span id="xdx_90A_eifrs-full--CurrentLiabilities_iI_pn5n6_uUSD_c20260630_zp1Yz3QMgznh" title="Current liabilities">6.6</span> million. Based on the above considerations, management is of the opinion that the Company has sufficient funds to meet its working capital requirements and debt obligations, for at least the next 12 months from the consolidated financial statement filing date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group maintains sufficient cash and cash equivalent, and internally generated cash flows to finance their activities.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Liquidity risk analyses</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Non-derivative financial liabilities</span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table details the remaining contractual maturity for non-derivative financial liabilities. The tables have been drawn up based on the undiscounted cash flows of financial liabilities based on the earliest date on which the Group can be required to pay. The table includes both interest and principal cash flows.</span></p> <p id="xdx_894_eifrs-full--MaturityAnalysisForNonderivativeFinancialLiabilities_zoD2URHuPywb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B1_zdaW95jdopBc">SCHEDULE OF REMAINING CONTRACTUAL MATURITY FOR NON-DERIVATIVE FINANCIAL LIABILITIES</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 83%; margin-left: 1.25in"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">On<br/> demand or <br/> within 1 year</td><td> </td><td> </td> <td colspan="2" style="text-align: center">1 to 2 <br/> years</td><td> </td><td> </td> <td colspan="2" style="text-align: center">2 to 5 <br/> years</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Total</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">June 30, 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 44%; text-align: left">Trade payables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_zNGZruzv8pNc" style="width: 10%; text-align: right">1,113,658</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zvoCwgxb96Tc" style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1302">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_zJCzcFyLApkh" style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1303">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_c20260630_zNqbuZYofkoc" style="width: 10%; text-align: right">1,113,658</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other payables</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--OtherCurrentPayables_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_zJrYlbvk0IWh" style="text-align: right">648,926</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--OtherCurrentPayables_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zvd3PanX1i0g" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1306">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--OtherCurrentPayables_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_zAEDP5hvplrl" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1307">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--OtherCurrentPayables_iI_pp0p0_c20260630_zYBhUX5f9hPk" style="text-align: right">648,926</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Bank borrowings</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--Borrowings_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_zhJ6Z45YVdgk" style="text-align: right">3,527,965</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--Borrowings_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zi21L5OOSt97" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1310">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--Borrowings_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_zI0JAztz5OI3" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1311">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--Borrowings_iI_pp0p0_c20260630_zqe0MCDP8XG4" style="text-align: right">3,527,965</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other borrowings</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--OtherBorrowings_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_zsZ9xLaLVZRk" style="text-align: right">412,698</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--OtherBorrowings_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zOj5OdAeCFog" style="text-align: right">77,152</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--OtherBorrowings_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_z90lWebwTzC2" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1315">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--OtherBorrowings_iI_pp0p0_c20260630_zg8TZJkbKh09" style="text-align: right">489,850</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Amounts due to an ultimate beneficial shareholder</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--OtherLiabilities_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_z8MGhVQj8qpi" style="text-align: right">473,260</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--OtherLiabilities_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_z2HUtkNK1JC4" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1318">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--OtherLiabilities_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_zHyZa9SNvluk" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1319">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--OtherLiabilities_iI_pp0p0_c20260630_zFLv46py9qsk" style="text-align: right">473,260</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eifrs-full--LeaseLiabilities_iI_c20260630__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_zA8bFE5xiL6l" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liabilities">34,644</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eifrs-full--LeaseLiabilities_iI_c20260630__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zd13VeigxoM" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liabilities">32,571<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--LeaseLiabilities_iI_c20260630__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_zQycd4lqapQ8" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liabilities">8,566<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--NonDerivativeFinancialLeaseLiabilities_iI_c20260630_zvCdNFMgTgg3" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liabilities">75,781<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eifrs-full--FinancialLiabilitiesAtAmortisedCost_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_zo9Dr3ArhKLd" style="border-bottom: Black 2.5pt double; text-align: right">6,211,151</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eifrs-full--FinancialLiabilitiesAtAmortisedCost_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zD7NzerxrJFi" style="border-bottom: Black 2.5pt double; text-align: right">109,723<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eifrs-full--FinancialLiabilitiesAtAmortisedCost_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_zGFwK3PS0vB1" style="border-bottom: Black 2.5pt double; text-align: right">8,566<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eifrs-full--FinancialLiabilitiesAtAmortisedCost_iI_pp0p0_c20260630_z8Mwu3uk38n4" style="border-bottom: Black 2.5pt double; text-align: right">6,329,440<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8A3_zVfswGUtGbbj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(vi)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Fair value of financial assets and financial liabilities</span></i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The management considers that the carrying amounts of Group’s financial assets and financial liabilities approximate their respective fair values due to the relatively short-term maturity of these financial instruments. The fair values of other classes of financial assets and liabilities are disclosed in the respective notes to financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Capital risk management policies and objectives</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The management manages its capital to ensure that the Group will be able to continue as a going concern in order to provide returns for shareholders and benefits for other stakeholders and to maintain an optimal capital structure to reduce cost of capital.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The capital structure of the Company consists of equity attributable to owners of the Company, comprising issued capital and retained earnings as disclosed in the notes to consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Management monitors capital based on debt-to-equity ratio. The debt-to-equity ratio is calculated as total debt divided by total equity.</span></p> <p id="xdx_89F_eifrs-full--DescriptionOfManagingLiquidityRisk_zACVzbBga8Wb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BE_zFWrFyrLiOEb" style="display: none">SCHEDULE OF DEBT TO EQUITY RATIO</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 82%; margin-left: 1.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260630_zWABEq4Ikbp7" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20251231_zFeBJpZvj8N9" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--Liabilities_iI_zXidFvMeWNod" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Total debts</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">6,679,453</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">             10,607,521</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--EquityAttributableToOwnersOfParent_iI_zsKp5bY2Ipz8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total equity attributable to owners of the Company</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,832,609</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,770,851</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--DebtToEquityInterestRate_iI_pid_dp_uPure_zHR5nWjcTPha" style="vertical-align: bottom; background-color: White"> <td>Debt-to-equity %</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">364</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">281</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A9_zNfCGhOFP4g8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group is not subject to externally imposed capital requirements for the period ended June 30, 2026.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group’s overall strategy remains unchanged from prior year.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Concentrations</i></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial instruments that potentially expose the Group to concentrations of credit risk consist primarily of accounts receivable. The Group conducts credit evaluations of their customers, and generally do not require collateral or other security from them. The Group evaluates their collection experience and long outstanding balances to determine the need for an allowance for doubtful accounts. The Group conducts periodic reviews of the financial condition and payment practices of their customers to minimize collection risk on accounts receivable.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_89E_eifrs-full--DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory_zzCpniFnJ786" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table sets forth a summary of single customers who represent 10% or more of the Group’s total revenue:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B7_zupMZ4zW9F84" style="display: none">SCHEDULE OF CONCENTRATIONS</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 82%; margin-left: 1.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the period ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">%</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Amount of the Group’s revenue:</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eifrs-full--Revenue_c20260101__20260630_z5UFVeubTVwb" style="width: 16%; text-align: right" title="Amount of the Group's revenue">2,962,356</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eifrs-full--PercentageOfEntitysRevenue_pid_dp_uPure_c20260101__20260630_z9yFEL8sGwaj" style="width: 16%; text-align: right" title="Amount of the Group's revenue, percentage">100.0</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer A</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--Revenue_c20260101__20260630__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_zsmQRqaN77fc" style="text-align: right" title="Amount of the Group's revenue">729,568</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--PercentageOfEntitysRevenue_pid_dp_uPure_c20260101__20260630__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_zXvQ3lgGjZzg" style="text-align: right" title="Amount of the Group's revenue, percentage">24.6</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Customer B</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--Revenue_c20260101__20260630__ifrs-full--MajorCustomersAxis__custom--CustomerBMember_zmUyAohmHrVc" style="text-align: right" title="Amount of the Group's revenue">619,896</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--PercentageOfEntitysRevenue_pid_dp_uPure_c20260101__20260630__ifrs-full--MajorCustomersAxis__custom--CustomerBMember_zL2Kf3ERXBjc" style="text-align: right" title="Amount of the Group's revenue, percentage">20.9</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer C</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--Revenue_c20260101__20260630__ifrs-full--MajorCustomersAxis__custom--CustomerCMember_zfOsjh402nA9" style="text-align: right" title="Amount of the Group's revenue">371,780</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--PercentageOfEntitysRevenue_pid_dp_uPure_c20260101__20260630__ifrs-full--MajorCustomersAxis__custom--CustomerCMember_zAgRTBAL25xc" style="text-align: right" title="Amount of the Group's revenue, percentage">12.6</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table sets forth a summary of single customers who represent 10% or more of the Group’s total accounts receivable:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 82%; margin-left: 1.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the period ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">%</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Amount of the Group’s accounts receivable:</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eifrs-full--ReceivablesFromContractsWithCustomers_iI_uUSD_c20260630_zG7DREDbvdue" style="width: 16%; text-align: right" title="Amount of the Group's accounts receivable">2,106,330</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_uPure_c20260630_zHBll9NI3oJ7" style="width: 16%; text-align: right" title="Amount of the Group's accounts receivable, percentage">100.0</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer A</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--ReceivablesFromContractsWithCustomers_iI_uUSD_c20260630__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_zBcIil3s5tlh" style="text-align: right" title="Amount of the Group's accounts receivable">1,790,701</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_uPure_c20260630__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_zI53sDRMdwib" style="text-align: right" title="Amount of the Group's accounts receivable, percentage">85.0</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8AC_zG3N3rhMa7b8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_eifrs-full--DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory_z0ibtEwztTOi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table sets out the financial instruments as at the end of the reporting period:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BD_zAXSqpowvWmf" style="display: none">SCHEDULE OF FINANCIAL INSTRUMENTS</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 82%; margin-left: 1.25in"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20260630_zztL5msJvx35" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20251231_zdsD9gmBiw35" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td style="text-align: center"> </td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Financial assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--FinancialAssetsAtAmortisedCost_iI_zF1Qw8YzVHDc" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: justify">At amortized cost</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">3,211,029</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">               5,476,025</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--FinancialAssetsAtAmortisedCost_iI_z3HL7jXyKumi" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify">Financial assets at amortized cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,211,029</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,476,025</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Financial liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--FinancialLiabilitiesGross_iNI_di_zbEI3YWHGWP3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">At amortized cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,326,897</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,548,383</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_ecustom--FinancialLiabilitiesGross_iNI_di_ziV5FRnDSz31" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Financial liabilities at amortized cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(6,326,897</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,548,383</td><td style="text-align: left">)</td></tr> </table> 3211029 5476025 3211029 5476025 6326897 9548383 6326897 9548383 454671 The Group has concentration of credit risk as 85.0% (2025: 64.3%) and 96.8% (2025: 89.2%) of the total trade receivables was due from the Group’s largest customer and the five largest customers respectively. In order to minimize the credit risk, the management of the Group has delegated a team responsible for determination of credit limits and credit approvals 474654 0 200000 8100000 6600000 <p id="xdx_894_eifrs-full--MaturityAnalysisForNonderivativeFinancialLiabilities_zoD2URHuPywb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B1_zdaW95jdopBc">SCHEDULE OF REMAINING CONTRACTUAL MATURITY FOR NON-DERIVATIVE FINANCIAL LIABILITIES</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 83%; margin-left: 1.25in"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center">On<br/> demand or <br/> within 1 year</td><td> </td><td> </td> <td colspan="2" style="text-align: center">1 to 2 <br/> years</td><td> </td><td> </td> <td colspan="2" style="text-align: center">2 to 5 <br/> years</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Total</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">USD</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">June 30, 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 44%; text-align: left">Trade payables</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_zNGZruzv8pNc" style="width: 10%; text-align: right">1,113,658</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zvoCwgxb96Tc" style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1302">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_zJCzcFyLApkh" style="width: 10%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1303">-</span></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_c20260630_zNqbuZYofkoc" style="width: 10%; text-align: right">1,113,658</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other payables</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--OtherCurrentPayables_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_zJrYlbvk0IWh" style="text-align: right">648,926</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--OtherCurrentPayables_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zvd3PanX1i0g" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1306">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eifrs-full--OtherCurrentPayables_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_zAEDP5hvplrl" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1307">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eifrs-full--OtherCurrentPayables_iI_pp0p0_c20260630_zYBhUX5f9hPk" style="text-align: right">648,926</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Bank borrowings</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--Borrowings_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_zhJ6Z45YVdgk" style="text-align: right">3,527,965</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--Borrowings_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zi21L5OOSt97" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1310">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eifrs-full--Borrowings_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_zI0JAztz5OI3" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1311">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--Borrowings_iI_pp0p0_c20260630_zqe0MCDP8XG4" style="text-align: right">3,527,965</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other borrowings</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--OtherBorrowings_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_zsZ9xLaLVZRk" style="text-align: right">412,698</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eifrs-full--OtherBorrowings_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zOj5OdAeCFog" style="text-align: right">77,152</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eifrs-full--OtherBorrowings_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_z90lWebwTzC2" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1315">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--OtherBorrowings_iI_pp0p0_c20260630_zg8TZJkbKh09" style="text-align: right">489,850</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Amounts due to an ultimate beneficial shareholder</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--OtherLiabilities_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_z8MGhVQj8qpi" style="text-align: right">473,260</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--OtherLiabilities_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_z2HUtkNK1JC4" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1318">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--OtherLiabilities_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_zHyZa9SNvluk" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1319">-</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--OtherLiabilities_iI_pp0p0_c20260630_zFLv46py9qsk" style="text-align: right">473,260</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eifrs-full--LeaseLiabilities_iI_c20260630__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_zA8bFE5xiL6l" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liabilities">34,644</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eifrs-full--LeaseLiabilities_iI_c20260630__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zd13VeigxoM" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liabilities">32,571<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eifrs-full--LeaseLiabilities_iI_c20260630__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_zQycd4lqapQ8" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liabilities">8,566<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--NonDerivativeFinancialLeaseLiabilities_iI_c20260630_zvCdNFMgTgg3" style="border-bottom: Black 1pt solid; text-align: right" title="Lease liabilities">75,781<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eifrs-full--FinancialLiabilitiesAtAmortisedCost_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--OnDemandOrWithinOneYearMember_zo9Dr3ArhKLd" style="border-bottom: Black 2.5pt double; text-align: right">6,211,151</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eifrs-full--FinancialLiabilitiesAtAmortisedCost_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--OneToTwoYearsMember_zD7NzerxrJFi" style="border-bottom: Black 2.5pt double; text-align: right">109,723<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eifrs-full--FinancialLiabilitiesAtAmortisedCost_iI_pp0p0_c20260630__ifrs-full--MaturityAxis__custom--TwoToFiveYearsMember_zGFwK3PS0vB1" style="border-bottom: Black 2.5pt double; text-align: right">8,566<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eifrs-full--FinancialLiabilitiesAtAmortisedCost_iI_pp0p0_c20260630_z8Mwu3uk38n4" style="border-bottom: Black 2.5pt double; text-align: right">6,329,440<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 1113658 1113658 648926 648926 3527965 3527965 412698 77152 489850 473260 473260 34644 32571 8566 75781 6211151 109723 8566 6329440 <p id="xdx_89F_eifrs-full--DescriptionOfManagingLiquidityRisk_zACVzbBga8Wb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BE_zFWrFyrLiOEb" style="display: none">SCHEDULE OF DEBT TO EQUITY RATIO</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 82%; margin-left: 1.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260630_zWABEq4Ikbp7" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20251231_zFeBJpZvj8N9" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td><td style="text-align: center"> </td> <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">USD</span></td><td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td><td> </td> <td colspan="2" style="text-align: left"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--Liabilities_iI_zXidFvMeWNod" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Total debts</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">6,679,453</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">             10,607,521</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--EquityAttributableToOwnersOfParent_iI_zsKp5bY2Ipz8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total equity attributable to owners of the Company</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,832,609</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,770,851</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--DebtToEquityInterestRate_iI_pid_dp_uPure_zHR5nWjcTPha" style="vertical-align: bottom; background-color: White"> <td>Debt-to-equity %</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">364</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">281</td><td style="text-align: left"> </td></tr> </table> 6679453 10607521 1832609 3770851 3.64 2.81 <p id="xdx_89E_eifrs-full--DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory_zzCpniFnJ786" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table sets forth a summary of single customers who represent 10% or more of the Group’s total revenue:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B7_zupMZ4zW9F84" style="display: none">SCHEDULE OF CONCENTRATIONS</span></span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 82%; margin-left: 1.25in"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the period ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">%</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Amount of the Group’s revenue:</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eifrs-full--Revenue_c20260101__20260630_z5UFVeubTVwb" style="width: 16%; text-align: right" title="Amount of the Group's revenue">2,962,356</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eifrs-full--PercentageOfEntitysRevenue_pid_dp_uPure_c20260101__20260630_z9yFEL8sGwaj" style="width: 16%; text-align: right" title="Amount of the Group's revenue, percentage">100.0</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer A</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eifrs-full--Revenue_c20260101__20260630__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_zsmQRqaN77fc" style="text-align: right" title="Amount of the Group's revenue">729,568</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--PercentageOfEntitysRevenue_pid_dp_uPure_c20260101__20260630__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_zXvQ3lgGjZzg" style="text-align: right" title="Amount of the Group's revenue, percentage">24.6</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Customer B</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--Revenue_c20260101__20260630__ifrs-full--MajorCustomersAxis__custom--CustomerBMember_zmUyAohmHrVc" style="text-align: right" title="Amount of the Group's revenue">619,896</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--PercentageOfEntitysRevenue_pid_dp_uPure_c20260101__20260630__ifrs-full--MajorCustomersAxis__custom--CustomerBMember_zL2Kf3ERXBjc" style="text-align: right" title="Amount of the Group's revenue, percentage">20.9</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer C</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eifrs-full--Revenue_c20260101__20260630__ifrs-full--MajorCustomersAxis__custom--CustomerCMember_zfOsjh402nA9" style="text-align: right" title="Amount of the Group's revenue">371,780</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eifrs-full--PercentageOfEntitysRevenue_pid_dp_uPure_c20260101__20260630__ifrs-full--MajorCustomersAxis__custom--CustomerCMember_zAgRTBAL25xc" style="text-align: right" title="Amount of the Group's revenue, percentage">12.6</td><td style="text-align: left"> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following table sets forth a summary of single customers who represent 10% or more of the Group’s total accounts receivable:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 82%; margin-left: 1.25in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">For the period ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center">USD</td><td> </td><td> </td> <td colspan="2" style="text-align: center">%</td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Amount of the Group’s accounts receivable:</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eifrs-full--ReceivablesFromContractsWithCustomers_iI_uUSD_c20260630_zG7DREDbvdue" style="width: 16%; text-align: right" title="Amount of the Group's accounts receivable">2,106,330</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_uPure_c20260630_zHBll9NI3oJ7" style="width: 16%; text-align: right" title="Amount of the Group's accounts receivable, percentage">100.0</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Customer A</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--ReceivablesFromContractsWithCustomers_iI_uUSD_c20260630__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_zBcIil3s5tlh" style="text-align: right" title="Amount of the Group's accounts receivable">1,790,701</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--PercentageOfAccountsReceivable_iI_pid_dp_uPure_c20260630__ifrs-full--MajorCustomersAxis__custom--CustomerAMember_zI53sDRMdwib" style="text-align: right" title="Amount of the Group's accounts receivable, percentage">85.0</td><td style="text-align: left"> </td></tr> </table> 2962356 1.000 729568 0.246 619896 0.209 371780 0.126 2106330 1.000 1790701 0.850 <p id="xdx_803_eifrs-full--DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory_z1TBUYBccgo5" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>23</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_82F_zLujgZ0RQrq6">COMMITMENTS AND CONTINGENCIES</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Capital Commitment</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group does not have capital commitments at the end of the reporting period:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">  </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Contingencies</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In the ordinary course of business, the Group may be subject to legal proceedings regarding contractual and employment relationships and a variety of other matters. The Group records contingent liabilities resulting from such claims, when a loss is assessed to be probable, and the amount of the loss is reasonably estimable. In the opinion of management, there were no material pending or threatened claims and litigation as of June 30, 2026 and through the issuance date of these consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p id="xdx_806_eifrs-full--DisclosureOfEventsAfterReportingPeriodExplanatory_z76vvOAwuCtd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>24</b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_824_zOXhbo7pbDEa">SUBSEQUENT EVENTS</span></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Group evaluated all events and transactions that occurred after June 30, 2026 up through the date that these consolidated financial statements are available for distribution.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><b><i>Change of Corporate Structure</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On July 13, 2026, the Company established Grand Champion Trading Limited in Hong Kong, which is a wholly owned subsidiary of Lucky Yield Limited.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">On August 28, 2026, Nature Flooring (Europe) Company Limited (the “Vendor”), an subsidiary of CL Workshop Group Limited (the “Company”, together with its subsidiaries, the “Group”) and Mrs. Un Son I (the “Purchaser”), entered into a sale and purchase agreement, pursuant to which the Vendor has agreed to dispose of and the Purchaser has agreed to acquire the entire issued share capital of Swift Top Capital Resources Limited (“ST”), a wholly-owned subsidiary of the Vendor, at a consideration of US$1.00 (the “Disposal”). The transfer of the entire issued share capital of ST to the Purchaser was approved by the sole director of ST on August 28, 2026. Having considered the aforesaid, the Board are of the view that the terms of the Disposal are fair and reasonable. The Disposal was approved by the Board on August 28, 2026.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><b><i>Private Placement</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On July 14, 2026, the Company entered into a securities purchase agreement (the “Purchase Agreement”) with certain investors for a private placement (the “Offering”) of <span id="xdx_90B_ecustom--PrivatePlacementOffering_pid_c20260714__20260714__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember_zKs0FFCjYTI7" title="Private placement offering">12,300,000</span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">units (the “Units”) at a purchase price of US$<span id="xdx_907_ecustom--PurchasePrice_iI_pid_c20260714__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember_zm1Xxrr3oCmi" title="Purchase price">0.20</span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">per Unit. Each Unit consists of (i) one ADS, each representing eight Class A Ordinary Shares, and (ii) one warrant (the “Warrant”) to purchase three ADSs. The aggregate gross proceeds of the Offering are expected to be approximately US$<span id="xdx_900_eifrs-full--ProceedsFromExerciseOfWarrants_pn4n6_c20260824__20260824__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--WarrantsMember_zyqjOLJfeSOa">2.46</span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">million, before deducting any offering expenses payable by us.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subsequently, all of the Warrants issued in the Offering were exercised on a cashless basis in accordance with their terms. In connection with such cashless exercises, the Company issued an aggregate of <span id="xdx_90A_eifrs-full--NumberOfSharesIssued_iI_pid_c20260714__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember_zW4riliipua8" title="Number of shares issued">27,675,000</span> ADSs, representing <span id="xdx_90E_eifrs-full--NumberOfSharesIssued_iI_pid_c20260714__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember_zYKgNvTnana3" title="Number of shares issued">221,400,000</span> Class A Ordinary Shares. Following such exercises, no Warrants issued in the Offering remained outstanding.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><b><i>At-the-market Offering Agreement</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On July 17, 2026, the Company filed a registration statement on Form F-3 (the “F-3 Registration Statement”) with the SEC under the Securities Act, utilizing a shelf registration process. The F-3 Registration Statement registers the offer and sale, from time to time, in one or more offerings, of up to US$<span id="xdx_903_ecustom--SaleOfSecurities_c20260717__20260717__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember_zE9fzxtXvWce" title="Sale of securities">200,000,000</span> of the Company’s securities as described in the prospectus contained in the F-3 Registration Statement. The F-3 Registration Statement has been filed with the SEC has been declared effective on July 29, 2026.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">On September 30, 2026, the Company entered into an at-the-market sales agreement with Chaince Securities, LLC, pursuant to which the Company may offer and sell American Depositary Shares (“ADSs”) for an aggregate offering amount of up to US$200.0 million. The Company is not obligated to sell any ADSs under the agreement. For further details, please refer to the Company’s Form 6-K filed with the SEC in connection with the transaction.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify">On October 2, 2026, the Company filed a prospectus supplement with the SEC in connection with the ATM offering to issue <span id="xdx_90D_eifrs-full--NumberOfSharesIssued_iI_pid_c20261002__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zZysVV4gsev">1,095,890,408</span> class A ordinary shares (represented by <span id="xdx_90B_eifrs-full--NumberOfSharesIssued_iI_pid_c20261002__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember_zbMFtO01HuH4">136,986,301</span> ADSs) pursuant to the ATM agreement. As of the date of these financial statements, no ADSs have been sold under the ATM Agreement. The ATM Agreement may be terminated by the Company or the Sales Agent in accordance with its terms, and there can be no assurance that the Company will sell any specific number of ADSs or raise any specific amount of gross proceeds under the arrangement.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><b><i>Resignation and Appointment of Independent Director</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify">On August 15, 2026, Mr. Heung Ming Henry Wong, an independent director of the Company, resigned from the board of directors (the “Board”) and each of the Audit Committee, the Compensation Committee, and the Nominating and Corporate Governance Committee, and as the chairperson of the three committees of the Board, effective immediately. Mr. Wong’s resignation from the Board and the three committees was due to personal reasons and was not due to any disagreement with the Company on any matter relating to the Company’s operations, policies or practices.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i></i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify">To fill in the vacancy created by the resignation of Mr. Heung Ming Henry Wong, on August 25, 2026, the Company extended a director offer letter to Mr. Haijiang Cui, who accepted the offer and signed a consent to act as a director of the Company. On August 25, 2026, the Board ratified and approved the appointment of Mr. Haijiang Cui to serve as an independent director of the Company, a member of each of the Audit Committee, the Compensation Committee, and the Nominating and Corporate Governance Committee, effective as of August 25, 2026.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify">Mr. Cui has extensive experience in corporate governance, business management and manufacturing operations. He has served as the Executive Director of Indicator Global (Shanghai) Commercial Management Co., Ltd. from October 2023 to May 2026, where he oversees corporate governance, business strategy and overall commercial operations, including stakeholder relationships, project execution and operational risk control. Since April 2019, Mr. Cui served as the Executive Director of Honghai Enterprise Management (Shanghai) Co., Ltd., where he was responsible for enterprise management, compliance and business planning, as well as the development of business networks and internal management systems. From January 2011 to December 2018, he served as the General Manager of Jiangjin Tourism Products Factory, where he was responsible for the overall operations of the manufacturing plant, including production, supply chain, sales, cost and quality control, team building and domestic market expansion. Mr. Cui received his Bachelor of Management in Business Administration from Nanjing University in March 2009.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i> </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify">Mr. Cui does not have a family relationship with any director or executive officer of the Company and has not been involved in any transaction with the Company during the past two years that would require disclosure under Item 404(a) of Regulation S-K. The Board has determined that Mr. Cui is an “independent director” as defined under Nasdaq Listing Rule 5605(a)(2).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify">In addition to the appointment of Mr. Cui, the Board also ratified and approved the appointment of Dr. Kin Shing Charles Lau as the chairperson of the Audit Committee, the Compensation Committee and the Nominating and Corporate Governance Committee, effective as of August 15, 2026.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><b><i>2026 Equity Incentive Plan</i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On September 28, 2026, the Company filed a registration statement on Form S-8 (the “Form S-8 Registration Statement”) with the SEC to register <span id="xdx_900_eifrs-full--NumberOfSharesIssued_iI_pid_c20260928__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zPWrU66iIcSh" title="Ordinary shares">9,819,960</span> Class A Ordinary Shares, represented by <span id="xdx_90A_ecustom--NumberOfSharesRepresentedByDepositary_iI_pid_c20260928__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zYTBsr8NIva7" title="Shares represented by depositary">1,227,495</span> ADSs, reserved and available for issuance under the CL Workshop Group Limited 2026 Equity Incentive Plan (the “Plan”). The Plan provides for the grant of equity-based awards in the form of non-qualified stock options, incentive stock options, restricted stock awards, unrestricted stock awards, or any combination of the foregoing. In connection with the Form S-8 Registration Statement, on September 28, 2026, the Company granted a Restricted Stock Award to Mr. Zijian Wu (the “Grantee”) for <span id="xdx_90F_eifrs-full--NumberOfSharesIssued_iI_pid_c20260928__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_zRyKJrIXI9Fk" title="Ordinary shares">9,819,960</span> Class A Ordinary Shares (represented by <span id="xdx_902_ecustom--NumberOfSharesRepresentedByDepositary_iI_pid_c20260928__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_zsTbHVESFthk" title="Shares represented by depositary">1,227,495</span> ADSs) pursuant to a Restricted Stock Award Agreement. On September 29, 2026, the Company issued the <span id="xdx_90B_eifrs-full--NumberOfSharesIssued_iI_pid_c20260929__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_z9bycsIUCOgl" title="Ordinary shares">9,819,960</span> Class A Ordinary Shares (represented by <span id="xdx_908_ecustom--NumberOfSharesRepresentedByDepositary_iI_pid_c20260929__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--EventsAfterReportingPeriodMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember__ifrs-full--TypesOfAntidilutiveInstrumentsAxis__ifrs-full--RestrictedShareUnitsMember_zvyPqjwuphNd" title="Shares represented by depositary">1,227,495</span> ADSs) to the Grantee pursuant to the Restricted Stock Award Agreement.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"><b><i>Form F-6 Registration Statement Filed for Additional ADSs </i></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">On September 30, 2026, the Company filed a registration statement on Form F-6 with the U.S. Securities and Exchange Commission (the “SEC”) for the registration of up to 500,000,000 American Depositary Shares (“ADSs”), representing Class A ordinary shares of the Company. The Bank of New York Mellon acts as the depositary for the Company’s ADS program pursuant to the deposit agreement dated September 12, 2023.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">The filing of the Form F-6 relates to the registration of ADSs under the Company’s existing depositary arrangement and does not, by itself, constitute an issuance or sale of ADSs or result in any proceeds to the Company.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other than the events disclosed above, no other material subsequent events have occurred that would require recognition or disclosure in the Company’s consolidated financial statements.</span></p> 12300000 0.20 2460000 27675000 221400000 200000000 1095890408 136986301 9819960 1227495 9819960 1227495 9819960 1227495 Each ADS represents eight ordinary shares. Included in the prepayments, USD3.7 million (2025: USD4.8 million) was advanced for the purchase of flooring and decking products in order to secure our supply chain of wood products to our customers. Included in the prepayments, USD0.1 million (2025: USD0.1 million) was advanced for the purchase of logs in Peru to secure the raw materials supply for our wood processing for production. Remaining amounts of the prepayments were advance payments made to Group’s operating expenses. Bank borrowings carry a weighted average effective interest rate at 4% (2025: 4%). Secured bank borrowings were pledged by the personal guarantee and the private real estate properties owned by our former shareholders. 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.