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Income tax expense/(credit) (Tables)

12 Months Ended

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				—

X

- Definition

The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]]

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-Number 12
-IssueDate 2022-03-24
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-URIDate 2022-03-24

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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.

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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.

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