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Balance Sheets - USD ($) | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Current assets: |  |  |
Cash and cash equivalents | $ 43,509 | $ 271,467 |
Prepayments, receivables and other assets |  | 94,553 |
Total current assets | 43,509 | 366,020 |
Non-current assets: |  |  |
Cash and marketable securities held in Trust Account | 83,523,112 | 208,932,880 |
Total assets | 83,566,621 | 209,298,900 |
Current liabilities: |  |  |
Working capital loan- related party | 325,000 |  |
Total current liabilities | 4,559,556 | 2,854,360 |
Non-current liabilities: |  |  |
Deferred underwriter fee payable | 5,999,964 | 5,999,964 |
Total liabilities | 10,559,520 | 8,854,324 |
Commitments and contingencies (Note 22) |  |  |
Mezzanine equity | 83,523,112 | 208,932,880 |
Shareholders’ deficit: |  |  |
Preferred shares, $0.0001 par value; 5,000,000 shares authorized; none issued and outstanding |  |  |
Additional paid-in capital |  |  |
Accumulated deficit | (10,516,594) | (8,488,887) |
Total shareholders’ deficit attributable to Seamless Group Inc. | (10,516,011) | (8,488,304) |
Total liabilities and shareholders’ deficit | 83,566,621 | 209,298,900 |
Seamless Group Inc [Member] |  |  |
Current assets: |  |  |
Cash and cash equivalents | 48,516,765 | 62,798,729 | [1]
Short-term investments | 300,000 | 2,000,000 | [1]
Restricted cash | 5,428,790 | 6,756,989 | [1]
Accounts receivable, net | 2,450,871 | 3,067,697 | [1]
Prepayments to remittance agents | 137,854 | 92,485 | [1]
Escrow money receivable | 5,014,829 | 4,443,985 | [1]
Amounts due from related parties | 26,000,000 |  |
Prepayments, receivables and other assets | 34,225,239 | 37,563,550 | [1]
Total current assets | 103,361,724 | 121,206,663 | [1]
Non-current assets: |  |  |
Investment in an equity security | 100,000 | 100,000 | [1]
Equipment, net | 1,016,490 | 1,321,621 | [1]
Right-of-use asset | 154,234 | 342,432 | [1]
Intangible assets, net | 9,191,713 | 9,849,778 | [1]
Goodwill | 27,001,383 | 27,001,383 | [1]
Deferred tax assets | 664,888 | 768,617 | [1]
Total non-current assets | 38,128,708 | 39,383,831 | [1]
Total assets | 141,490,432 | 160,590,494 | [1]
Current liabilities: |  |  |
Borrowings | 17,804,093 | 13,404,390 | [1]
Receivable factoring | 423,483 | 677,640 | [1]
Escrow money payable | 360,207 | 250,013 | [1]
Client money payable | 4,645,290 | 6,250,070 | [1]
Accounts payable, accruals and other payables | 53,988,231 | 58,946,385 | [1]
Amounts due to related parties | 86,488,519 | 83,757,317 | [1]
Convertible bonds | 10,000,000 | 9,192,140 | [1]
Lease liabilities | 152,325 | 174,061 | [1]
Total current liabilities | 173,862,148 | 172,652,016 | [1]
Non-current liabilities: |  |  |
Borrowings | 2,506,974 | 7,879,279 | [1]
Deferred tax liabilities | 1,246,760 | 1,616,343 | [1]
Employee benefit obligation | 59,849 | 61,392 | [1]
Other payables |  | 158,895 | [1]
Total non-current liabilities | 3,813,583 | 9,715,909 | [1]
Total liabilities | 177,675,731 | 182,367,925 | [1]
Commitments and contingencies (Note 22) |  |  |
Mezzanine equity | 2,957,948 | 2,957,948 | [1]
Shareholders’ deficit: |  |  |
Common stock, value | 58,030 | 58,030 | [1]
Additional paid-in capital | 29,172,373 | 29,172,373 | [1]
Accumulated deficit | (92,075,379) | (76,768,829) | [1]
Accumulated other comprehensive income | 88,366 | 61,298 | [1]
Total shareholders’ deficit attributable to Seamless Group Inc. | (62,756,610) | (47,477,128) | [1]
Non-controlling interests | 23,613,363 | 22,741,749 | [1]
Total deficit | (39,143,247) | (24,735,379) | [1]
Total liabilities and shareholders’ deficit | 141,490,432 | 160,590,494 | [1]
Common Class A [Member] |  |  |
Shareholders’ deficit: |  |  |
Common stock, value |  |  |
Common Class B [Member] |  |  |
Shareholders’ deficit: |  |  |
Common stock, value | 583 | 583 |
Nonrelated Party [Member] |  |  |
Current liabilities: |  |  |
Accrued expenses | 3,978,149 | 2,787,773 |
Related Party [Member] |  |  |
Current liabilities: |  |  |
Accrued expenses | 256,407 | 66,587 |
Related Party [Member] | Seamless Group Inc [Member] |  |  |
Current assets: |  |  |
Amounts due from related parties | $ 7,287,376 | $ 4,483,228 | [1]
[1] | Periods presented have been adjusted. Additional information regarding the adjustment may be found in Note 3 – Restatement of Previously Issued Financial Statements, included elsewhere in the notes to the financial statements.

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