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Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2024
Major components of tax expense (income) [abstract] |
Summary of Deferred Income Tax Liabilities | Deferred income tax liabilities comprise:
|  | 2022 |  |  | 2023 |  |  | 2024 |
Vacation reserve, accrued bonuses and share-based compensation |  |  | 873 |  |  |  | 1,242 |  |  |  | 994 |
Property, equipment and intangible assets |  |  | (4,078 | ) |  |  | (4,012 | ) |  |  | (5,369 | )
Other |  |  | - |  |  |  | 527 |  |  |  | 48 |
Net deferred tax liability |  |  | (3,205 | ) |  |  | (2,243 | ) |  |  | (4,327 | )
Summary between Net Income before Tax and Income Tax Expenses | Relationships between net income before tax and income tax expenses are explained as follows:
|  | 2022 |  |  | 2023 |  |  | 2024 |
Net income before tax |  |  | 720,574 |  |  |  | 1,022,004 |  |  |  | 1,282,289 |
Tax at the statutory tax rate of 20% |  |  | (144,115 | ) |  |  | (204,400 | ) |  |  | (256,458 | )
Non-taxable income |  |  | 12,892 |  |  |  | 38,038 |  |  |  | 36,797 |
Adjustment recognized in the period for current tax of prior periods |  |  | 315 |  |  |  | - |  |  | - |
Non-deductible expense |  |  | (822 | ) |  |  | (6,872 | ) |  |  | (5,794 | )
Income tax expense |  |  | (131,730 | ) |  |  | (173,234 | ) |  |  | (225,455 | )
Current income tax expense |  |  | (131,307 | ) |  |  | (174,196 | ) |  |  | (223,371 | )
Adjustment recognized in the period for current tax of prior periods |  |  | 315 |  |  |  | - |  |  | - |
Deferred income tax (expense)/benefit |  |  | (738 | ) |  |  | 962 |  |  |  | (2,084 | )
Income tax expense |  |  | (131,730 | ) |  |  | (173,234 | ) |  |  | (225,455 | )
Summary of Net Deferred Tax Liability |
|  | 2022 |  |  | 2023 |  |  | 2024 |
Net deferred tax liability: |  |  |  |  |  |  |  |  |
Balance as at 31 December |  |  | (2,467 | ) |  |  | (3,205 | ) |  |  | (2,243 | )
Change in deferred income tax balances recognized in profit or loss |  |  | (738 | ) |  |  | 962 |  |  |  | (2,084 | )
At the end of the period |  |  | (3,205 | ) |  |  | (2,243 | ) |  |  | (4,327 | )

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