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Employee Benefits (Tables) | 12 Months Ended
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Dec. 31, 2024
Employee Benefits [Abstract] |
Schedule of Employee Benefits Liability | Employee benefits liability as of December 31, 2024, 2023 and 2022 are comprised as follows:
|  | Retirement benefits |  |  | Termination benefits |  |  | 2024 |  |  | 2023 |  |  | 2022 |
Vested benefits Obligation |  | $ | - |  |  | $ | 4,123 |  |  | $ | 4,123 |  |  | $ | 4,431 |  |  | $ | - |
Plus, Non-Vested Benefits Obligation |  |  | 74,178 |  |  |  | 98,699 |  |  |  | 172,877 |  |  |  | 180,743 |  |  |  | 169,375 |
Defined Benefits Obligation |  |  | 74,178 |  |  |  | 102,822 |  |  |  | 177,000 |  |  |  | 185,174 |  |  |  | 169,375 |
Projected Net Liability |  | $ | 74,178 |  |  | $ | 102,822 |  |  | $ | 177,000 |  |  | $ | 185,174 |  |  | $ | 169,375 |
Schedule of Net Cost for the Period Booked in Profit and loss | Net cost for the period booked in profit and loss is comprised as follows:
|  | Retirement benefits |  |  | Termination benefits |  |  | 2024 |  |  | 2023 |  |  | 2022 |
Service cost |  |  | 6,724 |  |  | $ | 9,759 |  |  | $ | 16,483 |  |  | $ | 15,206 |  |  | $ | 10,998 |
Net interest |  |  | 9,550 |  |  |  | 10,841 |  |  |  | 20,391 |  |  |  | 18,632 |  |  |  | 12,101 |
Labor cost of past services |  |  | (14,150 | ) |  |  | 270 |  |  |  | (13,880 | ) |  |  | (2,528 | ) |  |  | (11,244 | )
Net Cost for the period |  | $ | 2,124 |  |  | $ | 20,870 |  |  | $ | 22,994 |  |  | $ | 31,310 |  |  | $ | 11,855 |
Schedule of Main Actuarial Hypothesis Used in the Actuarial Computations | Main actuarial hypothesis used in the actuarial computations are:
|  | 2024 |  |  | 2023 |  |  | 2022 |
Discount rate |  |  | 10.55 | % |  |  | 9.05 | % |  |  | 9.10 | %
Wage increase rate |  |  | 5.00 | % |  |  | 5.00 | % |  |  | 5.00 | %
Rate of salary increase |  |  | 4.50 | % |  |  | 4.50 | % |  |  | 4.50 | %
Schedule of DBO Amount Recorded in the Balance Sheet | The DBO amount recorded in the balance sheet as of December 31, 2024 and 2023 are $ 177,000 and $ 185,174, respectively.
|  | 2024 |  |  | 2023 |
Defined benefit obligations (DBO) changes in present |  | $ | 185,174 |  |  | $ | 169,375 |
DBO present value at January 1st |  |  | 185,174 |  |  |  | 169,375 |
Past services labor cost |  |  | (13,880 | ) |  |  | (2,528 | )
Current service labor cost |  |  | 16,483 |  |  |  | 15,206 |
Interest expense |  |  | 20,391 |  |  |  | 18,632 |
Paid benefits |  |  | (12,945 | ) |  |  | (22,044 | )
Actuarial gains and losses in obligations |  |  | (18,223 | ) |  |  | 6,533 |
DBO present value at December 31st |  | $ | 177,000 |  |  | $ | 185,174 |
Changes in projected net liabilities |  |  |  |  |  |  |  |
Initial PNL |  | $ | 185,174 |  |  | $ | 169,375 |
Net cost for the period |  |  | 22,994 |  |  |  | 31,310 |
Paid benefits |  |  | (12,945 | ) |  |  | (22,044 | )
Previous years effect on profit and loss |  |  | (18,223 | ) |  |  | 6,533 |
Final PNL |  | $ | 177,000 |  |  | $ | 185,174 |
Defined benefits obligations (DBO) |  | $ | 177,000 |  |  | $ | 185,174 |

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