| Schedule of Derivative Financial Liabilities Changes in Fair Value |
Accordingly, these warrants have been recognized as derivative financial liabilities, with changes in fair value recognized in the consolidated statement of comprehensive income at each reporting date. | Type of Warrants | | Issued | | | Exercise | | | Written off | | | Remaining | | | | Units | | | Units | | | Units | | | Units | | | June 30, 2026 | | | | | | | | | | | | | | Esousa Group Holdings, LLC – Pre-funded warrant | | | 401,025 | | | | - | | | | - | | | | 401,025 | | | Esousa Group Holdings, LLC – Common A warrant | | | 3,667,482 | | | | - | | | | - | | | | 3,667,482 | | | Type of Warrants | | Issued | | | Exercise | | | Written off | | | Remaining | | | | Units | | | Units | | | Units | | | Units | | | December 31, 2025 | | | | | | | | | | | | | | Series A | | | 2,200,000 | | | | 1,246,992 | | | | (953,008 | ) | | | - | | | Series B | | | 2,200,000 | | | | 1,271,992 | | | | (928,008 | ) | | | - | | | Exchange Listing | | | 250,000 | | | | 229,453 | | | | (20,547 | ) | | | - | | | Type of Warrants | | Issued | | | Exercise | | | Written off | | | Remaining | | | | US$ | | | US$ | | | US$ | | | US$ | | | June 30, 2026 | | | | | | | | | | | | | | Alumni Capital – Convertible notes detachable warrant | | | 2,100,000 | | | | 57,000 | | | | - | | | | 2,043,000 | | | Alumni Capital – ELOC detachable warrant | | | 20,250,000 | | | | 18,569,495 | | | | - | | | | 1,680,505 | | | Esousa Group Holding, LLC – Pre-funded warrant | | | 1,924,816 | | | | - | | | | - | | | | 1,924,816 | | | Esousa Group Holdings, LLC – Common A warrant | | | 9,674,817 | | | | - | | | | - | | | | 9,674,817 | | | Type of Warrants | | Issued | | | Exercise | | | Written off | | | Remaining | | | | US$ | | | US$ | | | US$ | | | US$ | | | December 31, 2025 | | | | | | | | | | | | | | Alumni Capital – Convertible notes detachable warrant | | | 2,100,000 | | | | - | | | | - | | | | 2,100,000 | | | Alumni Capital – ELOC detachable warrant | | | 20,250,000 | | | | 18,569,495 | | | | - | | | | 1,680,505 | |
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| Schedule of Fair Value of the Warrant Liabilities |
The significant inputs into the model are shown below. | | | June 30,
2026 | | | December 31,
2025 | | | Exchange Listing | | | | | | | | | | | | | | | | Share price | | US$ | - | | | US$ | 2.26 | | | Exercise price / warrant | | US$ | - | | | | 4.00 | | | Expected volatility | | | - | | | US$ | 130.14 | % | | Dividend yield | | | Nil | | | | Nil | | | Expected term (years) | | | - | | | | 4.24 years | | | Annual risk-free interest rate | | | - | | | | 3.918 | % | | | | June 30,
2026 | | | December 31,
2025 | | | Series A | | | | | | | | | | | | | | | | Share price | | US$ | - | | | US$ | 1.08 | | | Exercise price / warrant | | US$ | - | | | US$ | 1.25 | | | Expected volatility | | | - | | | | 236.94 | % | | Dividend yield | | | Nil | | | | Nil | | | Expected term (years) | | | - | | | | 4.00 years | | | Annual risk-free interest rate | | | - | | | | 3.918 | % | | | | June 30,
2026 | | | December 31,
2025 | | | Series B | | | | | | | | | | | | | | | | Share price | | US$ | - | | | US$ | 1.08 | | | Exercise price / warrant | | US$ | - | | | US$ | 1.25 | | | Expected volatility | | | - | | | | 236.94 | % | | Dividend yield | | | Nil | | | | Nil | | | Expected term (years) | | | - | | | | 0.5 years | | | Annual risk-free interest rate | | | - | | | | 3.918 | % | | | | June 30,
2026 | | | December 31,
2025 | | | Alumni Capital – Convertible notes detachable warrant | | | | | | | | | | | | | | | | Share price | | US$ | 0.13 | | | US$ | 0.53 | | | Exercise price / warrant | | US$ | 0.187 | | | US$ | 0.359 | | | Expected volatility | | | 219.04 | % | | | 178.65 | % | | Dividend yield | | | Nil | | | | Nil | | | Expected term (years) | | | 1.09 year | | | | 1.00 year | | | Annual risk-free interest rate | | | 3.98 | % | | | 4.15 | % | | | | June 30,
2026 | | | December 31,
2025 | | | Alumni Capital – ELOC detachable warrant | | | | | | | | | | | | | | | | Share price | | US$ | 0.13 | | | US$ | 0.53 | | | Exercise price / warrant | | US$ | 0.187 | | | US$ | 0.57 | | | Expected volatility | | | 219.04 | % | | | 178.65 | % | | Dividend yield | | | Nil | | | | Nil | | | Expected term (years) | | | 1.09 year | | | | 1.58 years | | | Annual risk-free interest rate | | | 3.98 | % | | | 4.15 | % | | | | June 30,
2026 | | | December 31,
2025 | | | Esousa Group Holdings, LLC – Pre-funded warrant | | | | | | | | | | | | | | | | Share price | | US$ | 2.70 | | | US$ | - | | | Exercise price / warrant | | | 0.0001 | | | | - | | | Expected volatility | | | 210.04 | % | | | - | % | | Dividend yield | | | Nil | | | | Nil | | | Expected term (years) | | | 100 years | | | | - | | | Annual risk-free interest rate | | | 4.90 | % | | | - | % | | | | June 30,
2026 | | | December 31,
2025 | | | Esousa Group Holdings, LLC – Common A warrant | | | | | | | | | | | | | | | | Share price | | US$ | 2.64 | | | US$ | - | | | Exercise price / warrant | | US$ | 5.62 | | | US$ | - | | | Expected volatility | | | 219.04 | % | | | - | % | | Dividend yield | | | Nil | | | | Nil | | | Expected term (years) | | | 4.68 year | | | | - | | | Annual risk-free interest rate | | | 4.19 | % | | | - | % |
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| Schedule of Movement of Fair Value of Warrant Liabilities |
Movement of the fair value of the warrant liabilities during the year is as follows: | | | June 30,
2026 | | | December 31,
2025 | | | | | US$ | | | US$ | | | | | | | | | | | At beginning of the year | | | 2,625,440 | | | | 33,305 | | | Additional | | | 2,470,114 | | | | 2,758,696 | | | Exercised | | | - | | | | (228,271 | ) | | Fair value change | | | (877,364 | ) | | | 95,015 | | | Written off | | | - | | | | (33,305 | ) | | At end of the year | | | 4,218,190 | | | | 2,625,440 | |
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