| Schedule of Property and Equipment |
| | | Office equipment | | | Furniture and fittings | | | Office renovation | | | Computer & software | | | Machinery | | | Work- in-progress | | | Total | | | | | US$ | | | US$ | | | US$ | | | US$ | | | US$ | | | US$ | | | US$ | | | | | | | | | | | | | | | | | | | | | | | | | | Cost | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | At January 1, 2025 | | | 72,257 | | | | 83,443 | | | | 545,221 | | | | 84,740 | | | | - | | | | 22,066 | | | | 807,727 | | | Additions | | | 40,986 | | | | 117,224 | | | | 578,055 | | | | 65,678 | | | | 173,314 | | | | - | | | | 975,257 | | | Disposal of controlling interest in subsidiaries | | | (82,794 | ) | | | (90,196 | ) | | | (144,579 | ) | | | (47,008 | ) | | | (173,314 | ) | | | (22,066 | ) | | | (559,957 | ) | | Currency realignment | | | 7,122 | | | | 8,235 | | | | 46,212 | | | | 8,500 | | | | - | | | | - | | | | 70,069 | | | At December 31, 2025 | | | 37,571 | | | | 118,706 | | | | 1,024,909 | | | | 111,910 | | | | - | | | | - | | | | 1,293,096 | | | Additional | | | 102,060 | | | | 3,218 | | | | 130,020 | | | | 100,611 | | | | - | | | | - | | | | 335,909 | | | Disposal | | | (11,282 | ) | | | (5,078 | ) | | | (15,156 | ) | | | (24,257 | ) | | | - | | | | - | | | | (55,773 | ) | | Currency realignment | | | (231 | ) | | | (725 | ) | | | (5,695 | ) | | | (675 | ) | | | - | | | | - | | | | (7,326 | ) | | At June 30, 2026 | | | 128,118 | | | | 116,121 | | | | 1,134,078 | | | | 187,589 | | | | - | | | | - | | | | 1,565,906 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Accumulated depreciation: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | At January 1, 2025 | | | 20,402 | | | | 45,652 | | | | 133,661 | | | | 34,928 | | | | - | | | | - | | | | 234,643 | | | Charges | | | 6,827 | | | | 25,094 | | | | 78,847 | | | | 19,885 | | | | - | | | | - | | | | 130,653 | | | Disposal of controlling interest in subsidiaries | | | (26,081 | ) | | | (60,533 | ) | | | (49,342 | ) | | | (26,178 | ) | | | - | | | | - | | | | (162,134 | ) | | Currency realignment | | | 2,400 | | | | 5,922 | | | | 15,854 | | | | 4,588 | | | | - | | | | - | | | | 28,764 | | | At December 31, 2025 | | | 3,548 | | | | 16,135 | | | | 179,020 | | | | 33,223 | | | | - | | | | - | | | | 231,926 | | | Charges | | | 5,983 | | | | 12,010 | | | | 57,776 | | | | 17,482 | | | | - | | | | - | | | | 93,251 | | | Disposal | | | (736 | ) | | | (409 | ) | | | (1,151 | ) | | | (14,258 | ) | | | - | | | | - | | | | (16,554 | ) | | Currency realignment | | | (52 | ) | | | (387 | ) | | | (2,237 | ) | | | (278 | ) | | | - | | | | - | | | | (2,954 | ) | | At June 30, 2026 | | | 8,743 | | | | 27,349 | | | | 233,408 | | | | 36,169 | | | | - | | | | - | | | | 305,669 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Carrying amount: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | At December 31, 2025 | | | 34,023 | | | | 102,571 | | | | 845,889 | | | | 78,687 | | | | - | | | | - | | | | 1,061,170 | | | At June 30,2026 | | | 119,375 | | | | 88,772 | | | | 900,670 | | | | 151,420 | | | | - | | | | - | | | | 1,260,237 | |
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