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Financial instruments (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Disclosure of detailed information about financial instruments [abstract] |
Disclosure of financial assets |
|  | 2025 |  | 2024
Financial assets |  |  |  |
Amortized cost |  | $ | 626,749,290 |  |  | $ | 631,491,775 |
Financial liabilities |  |  |  |
Amortized cost |  | $ | 2,399,244 |  |  | $ | 9,162,827 |
Disclosure of financial liabilities |
|  | 2025 |  | 2024
Financial assets |  |  |  |
Amortized cost |  | $ | 626,749,290 |  |  | $ | 631,491,775 |
Financial liabilities |  |  |  |
Amortized cost |  | $ | 2,399,244 |  |  | $ | 9,162,827 |
Disclosure of credit risk | The Group's internal credit risk grading assessment comprises the following categories:
Internal credit rating | Description | Financial assets
Low risk | The counterparty has a low risk of default and does not have any past-due amounts | 12m ECL
Watch list | Debtor frequently repays after due dates but usually settle in full | 12m ECL
Doubtful | There have been significant increases in credit risk since initial recognition through information developed internally or external resources | Lifetime ECL - not credit-impaired
Loss | There is evidence indicating the asset is credit-impaired | Lifetime ECL - credit-impaired
Write-off | There is evidence indicating that the debtor is in severe financial difficulty and the Group has no realistic prospect of recovery | Amount is written off
Schedule of remaining contractual maturities at the end of the reporting period of the non-derivative financial liabilities and derivative financial liabilities, which are based on contractual undiscounted cash flows |
| Weighted average interest rate |  | Repayable on demand or less than 1 year |  | 1 - 2 years |  | 2 - 5 years |  | Total undiscounted cash flow |  | Carrying amount
2025 |  |  |  |  |  |  |  |  |  |  |
Trade and other payables | N/A |  | 124,845 |  |  | — |  |  | — |  |  | 124,845 |  |  | 124,845 |
Amount due to a related company | N/A |  | 2,274,399 |  |  | — |  |  | — |  |  | 2,274,399 |  |  | 2,274,399 |
|  |  | 2,399,244 |  |  | — |  |  | — |  |  | 2,399,244 |  |  | 2,399,244 |
Lease liabilities | 3.80 | % |  | 1,382,010 |  |  | 955,923 |  |  | 769,988 |  |  | 3,107,921 |  |  | 2,971,195 |
2024 |  |  |  |  |  |  |  |  |  |  |
Other liabilities | N/A |  | 3,756 |  |  | — |  |  | — |  |  | 3,756 |  |  | 3,756 |
Amount due to a related company | N/A |  | 9,159,071 |  |  | — |  |  | — |  |  | 9,159,071 |  |  | 9,159,071 |
|  |  | 9,162,827 |  |  | — |  |  | — |  |  | 9,162,827 |  |  | 9,162,827 |
Lease liabilities | 4.74 | % |  | 1,169,339 |  |  | 474,720 |  |  | 39,560 |  |  | 1,683,619 |  |  | 1,613,905 |

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