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Trade and other receivables | 12 Months Ended
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Dec. 31, 2025
Trade and other current receivables [abstract] |
Trade and other receivables | 13 Trade and other receivables Trade and other receivables are comprised of the following:
|  | As of December 31,
In thousands of USD |  | 2024 |  | 2025
Advances to suppliers |  | 3,323 |  |  | 1,381 |
Trade notes and accounts receivable |  | 12,576 |  |  | 12,855 |
Unbilled revenues |  | 1,237 |  |  | 800 |
Other receivables |  | 1,574 |  |  | 2,005 |
|  | 18,710 |  |  | 17,041 |
Less: Allowance for expected credit loss |  | (2,927) |  |  | (3,153) |
Trade and other receivables |  | 15,783 |  |  | 13,888 |
Allowance for expected credit losses The movement of allowance for expected credit losses (“ECL”) of trade and other receivables is as follows:
In thousands of USD |  | ECL of trade and other receivables
Balance as of January 01, 2024 |  | 5,101 |
Provision for expected credit losses |  | 715 |
Write-off |  | (2,427) |
Effect of translation |  | (462) |
Balance as of December 31, 2024 |  | 2,927 |
Provision for expected credit losses |  | 400 |
Write-off |  | (398) |
Effect of translation |  | 224 |
Balance as of December 31, 2025 |  | 3,153 |
The aging analysis of trade and other receivables is as follows:
|  | Gross amount |  | Total expected credit losses |  | Net amount
|  |  |  |  |  | Past due but not impaired |  |
In thousands of USD |  | Total |  | Current |  | < 30 days |  | 30 - 90 days |  | >90 days |  |
As of December 31, 2024 |  | 18,710 |  |  | 7,685 |  |  | 6,586 |  |  | 2,240 |  |  | 2,199 |  |  | (2,927) |  |  | 15,783 |
As of December 31, 2025 |  | 17,041 |  |  | 9,545 |  |  | 3,398 |  |  | 1,005 |  |  | 3,093 |  |  | (3,153) |  |  | 13,888 |
See Note 33 for disclosure of how the Group manages and measures credit quality of trade and other receivables that are neither past due nor impaired.

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard -URIDate 2025-03-27 + Details
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