[1]	Giving retroactive effect to the 1 to 49 reverse share split effected on November 5, 2024, 1 to 20 reverse share split effected on April 3, 2025, 1 to 30 reverse share split on 16 September 2025 and 1 to 60 reverse share split on 27 February 2026.

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Operating activities
Profit/(loss) before income tax	$ (29,621,520)	$ 7,685,243	$ 7,102,486
Adjustments for:
Impairment loss on intangible assets	918,324
Provision for allowance for expected credit losses - trade receivables	5,155,117	549,924	342,353
Provision for allowance for expected credit losses - other receivables	3,268,968	369,347
Provision for allowance for expected credit losses - loan receivables	31,867	53,252	59,317
Non-cash revenue received in shares	(4,476,756)
Acquisition of financial assets in shares	(31,974,000)
Reversal on impairment allowance of trade receivables	(60,808)
Reversal on impairment allowance of other receivables	(265,920)
Reversal on impairment allowance of loan receivables	(5,780)
Loss on investment	868,346
Fair value loss on financial assets, at fair value through profit or loss		14,407
Share-based compensation awards	6,651,698	1,890,495	970,024
Share option expenses	308,878
Director fees paid in shares	4,487,613
Share based payment – consultancy fees	4,511,659	2,900,939
Fair value loss on derivative liabilities through profit and loss	1,067,076
Write-off on intangible assets	45,765	4,251
Depreciation of property and equipment	130,652	89,414	69,315
Depreciation of right-of-use assets	405,866	148,644	92,571
Amortisation of intangible assets	955,970	207,989
Change in working capital, net of effects from acquisition and disposal of subsidiaries	42,108,520	399,540
Bad debt written off	4,271,583
Conversion of convertible notes
Issuance of warrant liabilities	503,709
Loss on dissolve of subsidiaries		1,033
Change in fair value of warrant liabilities		33,977
Interest expense	619,994	131,912	19,787
Interest income	(4,908)	(4,140)	(1,596)
Operating cash flows before movements in working capital	9,901,913	14,476,227	8,654,257
Trade and other receivables	(15,982,127)	11,989,387	(3,119,228)
Inventories	(257,485)
Loan receivables		(8,717,135)	(8,029,277)
Trade and other payables	8,821,916	4,693,637	3,829,793
Cash generated from/(used in) operations	2,484,217	22,442,116	1,335,545
Income tax (paid)/refund	133,573	(162,609)	(184,317)
Net cash generated from/(used in) operating activities	2,617,790	22,279,507	1,151,228
Investing activities
Acquisition of property and equipment	(953,191)	(327,077)	(433,922)
Acquisition of intangible assets	(5,920,209)	(2,290,423)	(24,316)
Interest received	4,908	4,140	1,596
Acquisition of financial assets, at fair value through other comprehensive income	(7,515,616)	(47,710,805)	(9,494,041)
Proceeds from disposal of financial assets, at fair value through other comprehensive income	4,248,592	1,678,000	5,975,424
Proceeds from disposal of subsidiaries, net of cash and cash equivalents disposed of	(62,833,133)
Proceeds from disposal of financial assets, at fair value through profit and loss		1,785
Net cash used in investing activities	(72,968,649)	(48,644,380)	(3,975,259)
Financing activities
Proceeds from issuance of ordinary shares	53,681,106	35,013,797
Proceeds from lease liabilities	1,159,035
Repayment of other borrowings			(10,829)
Repayment of bank borrowings	(9,673)	(23,989)	(26,273)
Interest paid – lease obligation		(9,491)	(19,787)
Interest paid – convertible notes
Interest paid	(619,994)
Proceeds from initial public offering, net of transaction cost			3,804,044
Payment for initial public offering expense			(99,535)
Payment for lease liabilities	(1,585,022)	(160,827)	(81,867)
Repayment of advances made from related parties	(439,048)	(290,882)	(498,178)
Proceeds from issuance of convertible notes	14,000,000
Dividend paid			(103,809)
Net cash generated from financing activities	66,186,404	34,528,608	2,963,766
Net increase/(decrease) in cash and cash equivalents	(4,164,455)	8,163,735	139,735
Foreign exchange effect	(2,995,481)	(1,073,291)
Cash and bank balances at beginning of year	8,100,899	1,010,455	870,720
Cash and bank balances at end of year	$ 940,963	$ 8,100,899	$ 1,010,455

Consolidated Statements of Financial Position - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Non-current assets
Financial assets, at fair value through other comprehensive income	$ 17,513,555	$ 28,547,482
Investment in associates	2
Property and equipment	1,061,170	573,084
Right-of-use assets	734,696	120,670
Intangible assets	4,050,583	7,288,633
Amount due from related parties	62,833,133
Loan receivables		6,562,292
Total non-current assets	86,193,139	43,092,161
Current assets
Trade and other receivables	29,512,675	30,009,175
Inventories	257,485
Loan receivables		10,283,529
Tax recoverable		73,976
Cash and bank balances	940,963	8,100,899
Total current assets	30,711,123	48,467,579
Total assets	116,904,262	91,559,740
Current liabilities
Trade and other payables	13,237,049	4,415,133
Lease liabilities	399,858	82,431
Bank and other borrowings		160,455
Warrant liabilities	2,625,440	33,305
Convertible note liabilities	2,930,281
Amount due to related parties		487,111
Income tax payable	692,322
Total current liabilities	19,884,950	5,178,435
Non-current liabilities
Lease liabilities	346,754	37,553
Bank and other borrowings		21,936
Amount due to related parties	456,084
Deferred tax liabilities	5,382
Total non-current liabilities	808,220	59,489
Total liabilities	20,693,170	5,237,924
Capital and reserves
Share capital	150,490,803	76,395,175
Capital reserve	1,609,623	1,461,292
Fair value reserve	(32,709,812)	(480,596)
Translation reserve	(2,873,505)	(981,534)
Retained earnings	(20,304,578)	9,928,734
Attributable to equity owners of the Company	96,212,531	86,323,071
Non-controlling interests	(1,439)	(1,255)
Total equity	96,211,092	86,321,816
Total liabilities and equity	$ 116,904,262	$ 91,559,740