NON-CURRENT LIABILITIES (Tables)

6 Months Ended

Jun. 30, 2026

Other Liabilities Disclosure [Abstract]

SCHEDULE OF FUTURE LEASE PAYMENTS

The following is a summary of future lease payments required under the lease agreements:

Vehicle	DUSTER		X TRAIL		KICKS		URWAN		MICROBUS		SUNNY		KICKS NEW		RENAULT NEW		MERCEDES BENZ G580		MAHINDRA SCORPIO S11 -41765EE		MAZDA CX5- 58416P		TOYOTA HIACE - 84402DD		ISUZU 4.2T SC TRUCK 72938P		MAZDA CX5- 94560Y		GEELY GX3 PRO		JAECOO J5 URBAN-94236H		JAECOO J5 URBAN-94143H		JAECOO J5 URBAN-94352H		Arrizo 5 2Nos_Batch1		Total
Year 2026		2,416		3,344		4,936		10,259		8,631		5,188		2,318		2,384		19,117		3,583		2,953		4,743		4,029		2,912		1,547		1,742		1,742		1,742		1,511		85,097
Year 2027		2,088		4,074		6,013		8,867		7,460		6,319		4,923		5,064		40,598		7,610		6,271		10,072		8,555		6,184		3,285		3,699		3,699		3,699		3,209		141,692
Year 2028		-		-		-		-		-		-		3,959		3,146		21,545		8,241		6,792		10,908		9,265		6,698		3,558		4,006		4,006		4,006		3,475		89,606
Year 2029		-		-		-		-		-		-		-		-		-		5,795		4,900		8,771		9,786		6,128		3,853		4,716		4,716		4,716		3,763		57,146
Year 2030		-		-		-		-		-		-		-		-		-		-		-		-		-		-		771		762		762		762		1,941		4,999
Total		4,505		7,418		10,950		19,127		16,090		11,507		11,200		10,594		81,260		25,229		20,916		34,494		31,635		21,922		13,014		14,927		14,927		14,927		13,899		378,538

SCHEDULE OF SUPPLEMENTAL INFORMATION

Vehcile	DUSTER		X TRAIL		KICKS		URWAN		MICROBUS		SUNNY		KICKS NEW		RENAULT NEW		MERCEDES BENZ G580		MAHINDRA SCORPIO S11 -41765EE		MAZDA CX5- 58416P		TOYOTA HIACE - 84402DD		ISUZU 4.2T SC TRUCK 72938P		MAZDA CX5- 94560Y		GEELY GX3 PRO		JAECOO J5 URBAN-94236H		JAECOO J5 URBAN-94143H		JAECOO J5 URBAN-94352H		Arrizo 5 2Nos_Batch1		Total
RoU		4,000		6,630		9,786		16,982		14,286		10,284		10,476		9,845		78,187		24,354		20,736		33,304		31,078		21,785		12,754		14,786		14,786		14,786		13,574		362,420
Lease Liability		4,505		7,418		10,950		19,127		16,090		11,507		11,200		10,594		81,260		25,229		20,916		34,494		31,635		21,922		13,014		14,927		14,927		14,927		13,899		378,538
Current		4,505		6,824		10,073		19,127		16,090		10,586		4,731		4,866		39,011		7,312		6,026		9,678		8,221		5,943		3,157		3,555		3,555		3,555		3,083		169,898
Non Current		-		594		876		-		-		921		6,470		5,728		42,249		17,917		14,890		24,815		23,414		15,979		9,857		11,372		11,372		11,372		10,815		208,640

Weighted average remaining lease term (in years)	2.48
Weighted average discount rate	8	%

SCHEDULE OF OTHER NON-CURRENT LIABILITIES

Other Non-Current Liabilities	June 30, 2026		December 31, 2025
Payable to Shareholders of Al Shola Gas		-		1,125,000
Bank Borrowings Non-Current		27,968		62,435
Employee End of Service Benefits		136,368		132,748
Total		164,336		1,320,183