Disposal of Subsidiaries (Tables) - GAPT Holdings limited [Member]
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12 Months Ended |
Dec. 31, 2023 |
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| Disclosure of subsidiaries [line items] |
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| Summary of Analysis of Assets and Liabilities on Date Control was Lost |
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Analysis of assets and liabilities on the date control was lost |
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Current Assets |
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Cash and cash equivalent |
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$ |
2,625,715 |
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$ |
261,238 |
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$ |
8,532 |
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Trade and other receivables |
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4,505,531 |
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— |
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— |
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Inventories |
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2,284,880 |
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— |
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— |
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Inventories related to real estate business |
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— |
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1,787,526 |
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58,378 |
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Other current assets |
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1,215,992 |
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1,761 |
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57 |
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Financial assets at fair value through other comprehensive income – non-current |
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— |
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70,809 |
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2,312 |
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Property, plant and equipment |
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16,693,129 |
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— |
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— |
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181,855 |
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— |
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— |
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Investment property |
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787,250 |
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— |
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— |
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Goodwill |
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310,711 |
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— |
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— |
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Deferred tax assets |
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659,972 |
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— |
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— |
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308,500 |
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— |
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— |
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Current Liabilities |
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Short-term borrowings |
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(2,443,005 |
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— |
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— |
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Trade and other payables |
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(5,949,592 |
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(222 |
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(7 |
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Current portion of long-term borrowings |
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— |
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— |
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— |
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Other current liabilities |
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(647,027 |
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— |
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— |
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— |
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— |
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Deferred tax liabilities |
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(200,899 |
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— |
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— |
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Lease liabilities – non-current |
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(8,150 |
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— |
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— |
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Other non-current liabilities |
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(156,863 |
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— |
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— |
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Net assets disposed of |
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$ |
20,167,999 |
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$ |
2,121,112 |
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$ |
69,272 |
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| Summary of Gain on Disposal of Subsidiaries |
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b. |
Gain on disposal of subsidiaries |
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| Total consideration (paid in cash) |
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$ |
36,939,133 |
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$ |
2,354,938 |
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$ |
76,909 |
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| Net assets disposed of |
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(20,167,999 |
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(2,121,112 |
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(69,272 |
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| Non-controlling interest |
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— |
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295,895 |
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9,663 |
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| Reclassification of accumulated exchange difference from equity to profit or loss due to the loss of control |
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569,284 |
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— |
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— |
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| Gain on disposals |
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$ |
17,340,418 |
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$ |
529,721 |
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$ |
17,300 |
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| Summary of Net Cash Inflow on Disposal of Susbsidiaries |
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c. |
Net cash inflow on disposals of subsidiaries |
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| Consideration received in cash and cash equivalents |
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$ |
36,939,133 |
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$ |
2,354,938 |
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$ |
76,909 |
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| Less: Cash and cash equivalent balances disposed of |
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(2,625,715 |
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(261,238 |
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(8,532 |
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| Other receivables (the outstanding receivables of consideration, net of relevant expenditure) |
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(10,533,600 |
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— |
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— |
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$ |
23,779,818 |
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$ |
2,093,700 |
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$ |
68,377 |
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