XML 98 R86.htm IDEA: XBRL DOCUMENT v3.23.1
Income tax expense/(credit) - Deferred tax assets and liabilities (Details) - USD ($)
12 Months Ended
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