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Income Tax (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Summary of Income Before Income Taxes

Income before income taxes were generated in the following jurisdictions:

		For the Year Ended December 31,
		2019				2020				2021
		US$				US$				US$
British Virgin Islands (BVI)			(382	)			(976	)			(1,227	)
UAE			27,663,586				63,056,081				122,422,324
PRC, excluding HK S.A.R.			2,142,160				(57,038,284	)			(35,920,356	)
HK S.A.R.			(85,436	)			65,233				286,843
Cayman Islands			(359,359	)			(2,007,587	)			(2,152,866	)
Singapore			—				—				(20,447	)
Total			29,360,569				4,074,467				84,614,271

Summary of Income Tax Assets and Liabilities

Deferred income tax assets and liabilities are as follows:

		As of December 31,
		2020				2021
		US$				US$
Deferred tax assets
Operating lease liabilities			—				167,083
Net operating loss carry forwards			3,334				28,779
Total gross deferred tax assets			3,334				195,862
Valuation allowance on deferred tax assets			(3,334	)			(28,779	)
Deferred tax assets, net of valuation allowance			—				167,083
Deferred tax liabilities
Operating lease right-of-use assets			—				167,083
Total gross deferred tax liabilities			—				167,083
Net deferred tax assets			—				—

Summary of Changes in Valuation Allowance

Changes in valuation allowance are as follows:

		As of December 31,
		2020				2021
		US$				US$
Balance at the beginning of the year			40,859				3,334
Additions			131				25,445
Reversals			(37,656	)			—
Balance at the end of the year			3,334				28,779

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319

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Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
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Schedule of Income (loss) before income taxes by Jurisdiction.

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