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Reconciliation of liabilities arising from financing activities | 12 Months Ended
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Dec. 31, 2025
Borrowings [abstract] |
Reconciliation of liabilities arising from financing activities | Reconciliation of liabilities arising from financing activities The table below details changes in the Group's liabilities arising from financing activities, including both cash and non-cash changes. Liabilities arising from financing activities are those for which cash flows were, or the future cash flows will be, classified in the Group's consolidated statements of cash flows from financing activities.
|  | Lease liabilities |  | Amount due to a related company |  | Total
As at January 1, 2024 |  | $ | 3,617,693 |  |  | $ | 7,668,097 |  |  | $ | 11,285,790 |
Finance costs |  | 148,491 |  |  | — |  |  | 148,491 |
Financing cash flows |  | (2,541,362) |  |  | 1,240,309 |  |  | (1,301,053) |
New lease entered |  | 1,114,252 |  |  | — |  |  | 1,114,252 |
Termination of lease contract |  | (754,965) |  |  | — |  |  | (754,965) |
Exchange adjustments |  | 29,796 |  |  | 250,665 |  |  | 280,461 |
As at December 31, 2024 |  | 1,613,905 |  |  | 9,159,071 |  |  | 10,772,976 |
Finance costs |  | 59,409 |  |  | — |  |  | 59,409 |
Financing cash flows |  | (1,329,298) |  |  | (3,292,674) |  |  | (4,621,972) |
New lease entered |  | 2,557,828 |  |  | — |  |  | 2,557,828 |
Waiver of amount due to a related company |  | — |  |  | (3,591,998) |  |  | (3,591,998) |
Exchange adjustments |  | 69,351 |  |  | — |  |  | 69,351 |
As at December 31, 2025 |  | $ | 2,971,195 |  |  | $ | 2,274,399 |  |  | $ | 5,245,594 |

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- Definition The disclosure of borrowings. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard -URIDate 2025-03-27 + Details
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