| Schedule of Financial Performance and Cash Flow Information |
Set out below is the financial performance and cash flow information for the year ended December 31, 2025 related to the discontinued operation:
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Set out below is the financial performance and cash flow information for the years ended December 31, 2025 and 2024 related to the discontinued operation: | Years ended December 31, | | 2025 | | | 2024 | | | Net Revenue | | $ | — | | | $ | 208,382 | | | Operating expenses | | | (31,794 | ) | | | (560,681 | ) | | Other income (expenses) | | | 5,781 | | | | 395,713 | | | | | | (26,013 | ) | | | 43,414 | | | Gain on loss of control of subsidiary | | | 533,617 | | | | — | | | Gain on discontinued operations | | $ | 507,604 | | | $ | 43,414 | | | | | | | | | | | | | Exchange differences on translation of discontinued operations | | $ | (794,635 | ) | | $ | 1,099,986 | | | Other comprehensive income from discontinued operations | | $ | (794,635 | ) | | $ | 1,099,986 | | | | | | | | | | | | | Cash flows provided by (used in) operating activities | | $ | (21,509 | ) | | $ | 49,803 | | | Cash flows provided by (used in) investing activities | | | 174 | | | | (3,189 | ) | | Cash flows provided by (used in) financing activities | | | — | | | | (50,472 | ) | | Effects of exchange rate changes on cash and cash equivalents | | | 705 | | | | (956 | ) | | Net change in cash provided by (used in) by the subsidiary | | $ | (20,630 | ) | | $ | (4,814 | ) | | | | | | | | | | | | Carrying amount of net liabilities immediately prior to loss of control of subsidiary | | $ | (12,825 | ) | | | | | | Reclassification of foreign currency translation reserve | | | (520,792 | ) | | | | | | Gain on loss of control of subsidiary | | $ | (533,617 | ) | | | | |
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| Schdule of Carrying Amounts of Assets and Liabilities |
As at May 30, 2025, the carrying amounts of assets and liabilities of Canmart were as follows: | Cash | | $ | 174 | | | Accounts receivable (note 6) | | | 78,737 | | | Prepayments | | | 62,461 | | | Loan receivables (note 11) | | | 592,713 | | | Property, plant and equipment (note 8) | | | 3,067 | | | Intangible assets (note 10) | | | 17,009 | | | Total assets | | $ | 754,161 | | | | | | | | | Trade and other payables | | $ | 766,986 | | | Total liabilities | | $ | 766,986 | | | | | | | | | Net liabilities | | $ | (12,825 | ) |
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As at May 30, 2025, the carrying amounts of assets and liabilities of Canmart were as follows: | Cash | | $ | 174 | | | Accounts receivable (note 7) | | | 78,737 | | | Prepayments | | | 62,461 | | | Loan receivables (note 13) | | | 592,713 | | | Property, plant and equipment, net (note 10) | | | 3,067 | | | Intangible licenses (note 12) | | | 17,009 | | | Total assets | | $ | 754,161 | | | | | | | | | Trade and other payables | | $ | 766,986 | | | Total liabilities | | $ | 766,986 | | | | | | | | | Net liabilities | | $ | (12,825 | ) |
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