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Income tax expense/(credit) (Tables) | 12 Months Ended
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Dec. 31, 2022
Income tax expense/(credit) |
Summary of income tax credit |
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | $ |  |  | $ |  |  | $ |
Current tax - Hong Kong Profits Tax |  |  |  |  |  |  |  |  |  |  |  |
Provision for the year |  |  | 7,338,274 |  |  |  | 1,164,222 |  |  |  | — |
Current tax - Overseas |  |  |  |  |  |  |  |  |  |  |  |
Provision for the year |  |  | 88,463 |  |  |  | 38,475 |  |  |  | 19,671 |
Deferred tax |  |  |  |  |  |  |  |  |  |  |  |
Origination and reversal of temporary differences |  |  | (279,633 | ) |  |  | 2,530,047 |  |  |  | (1,957,229 | )
Tax expense/(credit) |  |  | 7,147,104 |  |  |  | 3,732,744 |  |  |  | (1,937,558 | )
Schedule of reconciliation between tax credit credited to profit or loss and accounting loss |
|  | 2022 |  |  | 2021 |  |  | 2020 |
|  | $ |  |  | $ |  |  | $ |
Loss before taxation |  |  | (183,306,283 | ) |  |  | (170,284,098 | ) |  |  | (3,901,443 | )
Notional tax on loss before taxation, calculated at the applicable rate |  |  | (18,117,948 | ) |  |  | (6,622,976 | ) |  |  | (697,772 | )
Tax effect of non-deductible expenses |  |  | 25,595,035 |  |  |  | 11,587,117 |  |  |  | 1,111,877 |
Tax effect of non-taxable income |  |  | (168,565 | ) |  |  | (1,008,915 | ) |  |  | (76,874 | )
Tax effect of temporary difference not recognized |  |  | — |  |  |  | — |  |  |  | 73,833 |
Tax effect on utilization of previously unrecognized tax losses |  |  | — |  |  |  | (579,657 | ) |  |  | (692,350 | )
Tax effect of tax losses not recognized |  |  | 101,854 |  |  |  | — |  |  |  | 298,651 |
Tax effect of previously unrecognized temporary differences recognized in current year |  |  | (263,272 | ) |  |  | 360,922 |  |  |  | (1,957,229 | )
Others |  |  | — |  |  |  | (3,747 | ) |  |  | 2,306 |
|  |  | 7,147,104 |  |  |  | 3,732,744 |  |  |  | (1,937,558 | )
Schedule of deferred tax assets and liabilities recognized |
|  | Depreciation allowances in excess of the related depreciation |  |  | Tax losses recognized |  |  | Intangible assets arising from business combination |  |  | Total |
|  | $ |  |  | $ |  |  | $ |  |  | $ |
Deferred tax arising from: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At January 1, 2020 |  |  | 36,504 |  |  |  | (1,169,865 | ) |  |  | 1,133,361 |  |  |  | — |
Charged/(credited) to profit or loss |  |  | 315,514 |  |  |  | (2,138,179 | ) |  |  | (134,564 | ) |  |  | (1,957,229 | )
Exchange differences |  |  | 12,727 |  |  |  | (39,709 | ) |  |  | 33,057 |  |  |  | 6,075 |
At December 31, 2020 and January 1, 2021 |  |  | 364,745 |  |  |  | (3,347,753 | ) |  |  | 1,031,854 |  |  |  | (1,951,154 | )
Charged to profit or loss |  |  | 906,775 |  |  |  | 1,528,881 |  |  |  | 94,391 |  |  |  | 2,530,047 |
Exchange differences |  |  | (3,839 | ) |  |  | 9,710 |  |  |  | (4,968 | ) |  |  | 903 |
At December 31, 2021 and January 1, 2022 |  |  | 1,267,681 |  |  |  | (1,809,162 | ) |  |  | 1,121,277 |  |  |  | 579,796 |
(Credited)/charged to profit or loss |  |  | (957,459 | ) |  |  | 1,799,103 |  |  |  | (1,121,277 | ) |  |  | (279,633 | )
Additions from acquisition (note 33(C)) |  |  | 63,666 |  |  |  | (235,879 | ) |  |  | 2,850,000 |  |  |  | 2,677,787 |
Exchange differences |  |  | (38,448 | ) |  |  | 2,489 |  |  |  | — |  |  |  | (35,959 | )
At December 31, 2022 |  |  | 335,440 |  |  |  | (243,449 | ) |  |  | 2,850,000 |  |  |  | 2,941,991 |
Summary of Deferred Tax Liability Asset Explanatory |
|  |  |  |  |  |  |  | 2022 |  |  | 2021 |
|  |  |  |  |  |  |  | $ |  |  | $ |
Represented by: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deferred tax assets |  |  |  |  |  |  |  |  |  |  | (243,449 | ) |  |  | (79,702 | )
Deferred tax liabilities |  |  |  |  |  |  |  |  |  |  | 3,185,440 |  |  |  | 659,498 |
|  |  |  |  |  |  |  |  |  |  | 2,941,991 |  |  |  | 579,796 |
Summary of Expiry Date Of Cumulative Tax Losses Explanatory | The expiry dates of the cumulative tax losses are as follows:
|  | 2022 |  |  | 2021 |
|  | $ |  |  | $ |
Within 1 year |  |  | 893,511 |  |  |  | — |
Over 1 year but within 5 years |  |  | 14,362,136 |  |  |  | — |
Over 5 years but within 10 years |  |  | 25,085,050 |  |  |  | — |
Do not expire under the relevant tax legislations |  |  | 22,245,856 |  |  |  | — |
|  |  | 62,586,553 |  |  |  | — |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References No definition available. + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pre tax income from continuing operations. + References No definition available. + Details
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