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BUSINESS COMBINATION (Tables)

6 Months Ended

Jun. 30, 2025

	$
Cash		974,050
Consideration shares		18,378
Total consideration at fair value		992,428

	$
Cash		1,169,505
Consideration shares		258,329
Total consideration at fair value		1,427,834

	$
Consideration shares		2,356,000
Total consideration at fair value		2,356,000

	$
Consideration shares		2,740,000
Total consideration at fair value		2,740,000

	$
Consideration shares		8,280,000
Total consideration at fair value		8,280,000

	$
Consideration shares		776,699
Total consideration at fair value		776,699

	As at January 2, 2025
	$
Total consideration		992,428
Non-controlling interest		498,484

Assets
Cash		949,223
Trade receivables		162,420
Prepayment and other current assets		149,949
Investment property		448,430
Property and equipment		23,058
Intangible assets – customer relationship		161,729
Total assets		1,894,809

Liabilities
Trade and other payables		570,916
Tax payable		54,358
Loans and borrowings		135,805
Lease liabilities		3,798
Deferred tax liabilities		46,271
Total liabilities		811,148

Total net assets		1,083,661

Goodwill		407,251

	As of February 3, 2025
	$
Total consideration		1,427,834
Non-controlling interest		236

Assets
Cash		726,307
Trade receivables		246,949
Prepayment and other current assets		69,360
Intangible assets – customer relationship		249,982
Property and equipment		511,703
Investment in associate		29,238
Total assets		1,833,539

Liabilities
Trade and other payables		488,586
Lease liabilities		518,678
Deferred tax liabilities		42,497
Total liabilities		1,049,761

Total net assets		783,778

Goodwill		644,292

	As of April 14, 2025
	$
Total consideration		2,356,000
Non-controlling interest		10,661

Assets
Cash		53,808
Trade receivables		77,405
Prepayment and other current assets		31,986
Intangible assets – customer relationship		898,041
Total assets		1,061,240

Liabilities
Trade and other payables		806,456
Deferred tax liabilities		148,177
Total liabilities		954,633

Total net assets		106,607

Goodwill		2,260,054

	As of June 2, 2025
	$
Total consideration		2,740,000
Non-controlling interest		596,559

Assets
Cash		84,802
Trade receivables		64,060
Prepayment and other current assets		43,437
Intangible assets – customer relationship		2,266,605
Office equipment		257
Total assets		2,459,161

Liabilities
Trade and other payables		831,927
Deferred tax liabilities		453,321
Suspense tax		4,189
Total liabilities		1,289,437

Total net assets		1,169,724

Goodwill		2,166,835

	As of June 17, 2025
	$
Total consideration		8,280,000
Non-controlling interest		2,419,676

Assets
Cash		80,702
Trade receivables		9,561
Prepayment and other current assets		1,568
Investment properties		1,931,449
Net investment in lease		3,313,634
Office equipment		609
Total assets		5,337,523

Liability
Other payables		189,276
Total liability		189,276

Total net assets		5,148,247

Goodwill		5,551,429

	As of June 5, 2025
	$
Total consideration		776,699

Assets
Cash		334,165
Trade receivables		1,592,522
Prepayment and other current assets		94,325
Intangible assets		32,537
Office equipment		26,714
Right-of-use assets		155,344
Total assets		2,235,607

Liabilities
Trade and other payables		1,102,679
Lease liabilities		161,093
Loans and borrowings		415,310
Total liabilities		1,679,082

Total net assets		556,525

Goodwill		220,174