Annual and transition report of foreign private issuers [Sections 13 or 15(d)]

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details)

v3.25.4
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)
 12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Intangible assets [member]    
IfrsStatementLineItems [Line Items]    
Beginning Balance $ (3,303,471)
Increase (decrease) through business combinations, deferred tax liability (asset)
Deferred tax expense (income) recognised in profit or loss 3,303,471
Deferred tax liability (asset)
Beginning Balance 3,303,471
Deferred tax liability (asset)
Propert plant and equipment non current assets [member]    
IfrsStatementLineItems [Line Items]    
Beginning Balance (112) 595,911
Increase (decrease) through business combinations, deferred tax liability (asset) (1,292,894) (795,115)
Deferred tax expense (income) recognised in profit or loss 134,776 199,092
Deferred tax liability (asset) (1,158,230) (112)
Beginning Balance 112 (595,911)
Deferred tax liability (asset) 1,158,230 112
Other non current asset [member]    
IfrsStatementLineItems [Line Items]    
Beginning Balance 6,933
Increase (decrease) through business combinations, deferred tax liability (asset)
Deferred tax expense (income) recognised in profit or loss (7,248) (6,933)
Deferred tax liability (asset) (7,248)
Beginning Balance (6,933)
Deferred tax liability (asset) 7,248
Non current asset [member]    
IfrsStatementLineItems [Line Items]    
Beginning Balance (112) (2,700,627)
Increase (decrease) through business combinations, deferred tax liability (asset) (1,292,894) (795,115)
Deferred tax expense (income) recognised in profit or loss 127,528 3,495,630
Deferred tax liability (asset) (1,165,478) (112)
Beginning Balance 112 2,700,627
Deferred tax liability (asset) 1,165,478 112
Receivables [member]    
IfrsStatementLineItems [Line Items]    
Beginning Balance
Increase (decrease) through business combinations, deferred tax liability (asset)
Deferred tax expense (income) recognised in profit or loss
Deferred tax liability (asset)
Beginning Balance
Deferred tax liability (asset)
Prepaid expenses current assets [member]    
IfrsStatementLineItems [Line Items]    
Beginning Balance 1,444 333,551
Increase (decrease) through business combinations, deferred tax liability (asset) 220,787
Deferred tax expense (income) recognised in profit or loss (223,587) (332,107)
Deferred tax liability (asset) (1,356) 1,444
Beginning Balance (1,444) (333,551)
Deferred tax liability (asset) 1,356 (1,444)
Other current asset [member]    
IfrsStatementLineItems [Line Items]    
Beginning Balance 986,367
Increase (decrease) through business combinations, deferred tax liability (asset)
Deferred tax expense (income) recognised in profit or loss (986,367)
Deferred tax liability (asset)
Beginning Balance (986,367)
Deferred tax liability (asset)
Current asset [member]    
IfrsStatementLineItems [Line Items]    
Beginning Balance 1,444 1,319,918
Increase (decrease) through business combinations, deferred tax liability (asset) 220,787
Deferred tax expense (income) recognised in profit or loss (223,587) (1,318,474)
Deferred tax liability (asset) (1,356) 1,444
Beginning Balance (1,444) (1,319,918)
Deferred tax liability (asset) 1,356 (1,444)
Income in advance current liabilities [member]    
IfrsStatementLineItems [Line Items]    
Beginning Balance 408,206
Increase (decrease) through business combinations, deferred tax liability (asset) 109,489 33,663
Deferred tax expense (income) recognised in profit or loss (109,775) (441,869)
Deferred tax liability (asset) (286)
Beginning Balance (408,206)
Deferred tax liability (asset) 286
Tax losses current liabilities [member]    
IfrsStatementLineItems [Line Items]    
Beginning Balance (1,307,820)
Increase (decrease) through business combinations, deferred tax liability (asset) 679,935 761,452
Deferred tax expense (income) recognised in profit or loss (422,943) 546,368
Deferred tax liability (asset) 256,992
Beginning Balance 1,307,820
Deferred tax liability (asset) (256,992)
Net deferred tax and liabilities [member]    
IfrsStatementLineItems [Line Items]    
Beginning Balance (1,332) (2,280,323)
Increase (decrease) through business combinations, deferred tax liability (asset) (275,130)
Deferred tax expense (income) recognised in profit or loss (633,702) 2,281,655
Deferred tax liability (asset) (907,500) (1,332)
Beginning Balance 1,332 2,280,323
Deferred tax liability (asset) 907,500 1,332
Depreciation [member]    
IfrsStatementLineItems [Line Items]    
Beginning Balance
Increase (decrease) through business combinations, deferred tax liability (asset)  
Deferred tax expense (income) recognised in profit or loss  
Deferred tax liability (asset)  
Beginning Balance
Deferred tax liability (asset)