v3.26.1
MATERIAL ACCOUNTING POLICIES (Tables)
12 Months Ended
Dec. 31, 2025
Material Accounting Policies  
SCHEDULE OF WHOLLY OWNED SUBSIDIARIES

The Company has the following wholly owned subsidiaries:

 SCHEDULE OF WHOLLY OWNED SUBSIDIARIES

Name of company  Ownership
Percentage
   Country of operation
Kolibri Energy Holdings Inc.   100%  United States
Kolibri Energy US Inc.   100%  United States
BNK Sedano Hidrocarburos, S.L.   100%  Spain
BNK Sedano Holdings B.V.   100%  Netherlands
SCHEDULE OF ESTIMATED USEFUL LIVES FOR OTHER ASSETS

The estimated useful lives for other assets for the current and comparative years are as follows:

 SCHEDULE OF ESTIMATED USEFUL LIVES FOR OTHER ASSETS 

  ● Office equipment - 3 years
  ● Furniture and fixtures - 3 years