v3.26.1
REVENUE AND DEFERRED REVENUE (Tables)
3 Months Ended
Mar. 31, 2026
Notes and other explanatory information [abstract]  
SCHEDULE OF REVENUE FROM SOURCES

 

   March 31, 2026   March 31, 2025 
Software development  $156,973   $140,283 
Sensera devices and capsules   1,309    - 
Software license   38,824    36,618 
Software supports   26,588    14,395 
Cloud hosting   14,646    10,569 
Others   949    827 
Revenue  $239,289   $202,692 
SCHEDULE OF REVENUE UNDER TIMING

The Company recognized revenues from contracts with customers in accordance with the following timing under IFRS 15:

  

  

March 31, 2026

  

March 31, 2025

 
Revenue recognized over time  $200,465   $166,074 
Revenue recognized at a point of time   38,824    36,618 
Revenue  $239,289   $202,692 
SCHEDULE OF DEFERRED REVENUE

Deferred revenue represents contract liabilities for customer payments received related to services yet to be provided subsequent to the reporting date. Significant changes in deferred revenue are as follows:

  

   March 31, 2026   December 31, 2025 
Deferred revenue, beginning  $145,404   $140,088 
Customer payments received attributable to contract liabilities for unearned revenue   19,122    182,653 
Revenue recognized from fulfilling contract liabilities   (55,500)   (177,337)
Deferred revenue, ending  $109,026   $145,404