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Income tax expense/(credit) - Deferred tax assets and liabilities (Details) - USD ($) | 12 Months Ended
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Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
At the beginning of the period | $ 579,796 | $ (1,951,154) | $ 0
(Credited)/charged to profit or loss | (279,633) | 2,530,047 | (1,957,229)
Exchange differences | (35,959) | 903 | 6,075
Additions from acquisition (note 33(C)) | 2,677,787 |  |
At the end of the year | 2,941,991 | 579,796 | (1,951,154)
Depreciation allowances in excess of the related depreciation |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
At the beginning of the period | 1,267,681 | 364,745 | 36,504
(Credited)/charged to profit or loss | (957,459) | 906,775 | 315,514
Exchange differences | (38,448) | (3,839) | 12,727
Additions from acquisition (note 33(C)) | 63,666 |  |
At the end of the year | 335,440 | 1,267,681 | 364,745
Tax losses recognized |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
At the beginning of the period | (1,809,162) | (3,347,753) | (1,169,865)
(Credited)/charged to profit or loss | 1,799,103 | 1,528,881 | (2,138,179)
Exchange differences | 2,489 | 9,710 | (39,709)
Additions from acquisition (note 33(C)) | (235,879) |  |
At the end of the year | (243,449) | (1,809,162) | (3,347,753)
Intangible assets arising from business combination |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |
At the beginning of the period | 1,121,277 | 1,031,854 | 1,133,361
(Credited)/charged to profit or loss | (1,121,277) | 94,391 | (134,564)
Exchange differences |  | (4,968) | 33,057
Additions from acquisition (note 33(C)) | 2,850,000 |  |
At the end of the year | $ 2,850,000 | $ 1,121,277 | $ 1,031,854

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- Definition The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph g -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_g_ii&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition Deferred tax recognised through additions from acquisition. + References No definition available. + Details
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- Definition The amount of gain (loss) on exchange difference arising from deferred tax recognised. + References No definition available. + Details
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