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v3.26.1

Summary of significant accounting policies (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
Schedule of Depreciation of Equipment Estimated Useful lives | Depreciation of equipment is calculated using the straight-line method with no residual values over their estimated useful lives, as follows: Schedule of Depreciation of Equipment Estimated Useful lives
Office equipment |  |  | 10 | %
Furniture and fittings |  |  | 10 | %
Renovation |  |  | 10 | %
Signboard |  |  | 10 | %
Computer peripherals |  |  | 33 | %
Electrical installation |  |  | 10 | %
Mobile phone |  |  | 33 | %
Motor vehicle |  |  | 20 | %
Air conditioners |  |  | 10 | %
Store equipment |  |  | 20 | %
Schedule of assumptions used in determining the fair value | As of October 8, 2025, and December 31, 2025, the key assumptions used in the valuation were as follows: Schedule of assumptions used in determining the fair value
Key Assumptions |  | October 8, 2025 |  |  | December 31, 2025 |
Stock Price (USD) |  |  | 1.73 |  |  |  | 1.79 |
Risk-Free Rate (%) |  |  | 3.517 |  |  |  | 3.413 |
Volatility Rate (%) |  |  | 118.87 |  |  |  | 122.11 |
Bond Yield (%) |  |  | 15.87 |  |  |  | 20.40 |
Schedule of basic and diluted net loss per ordinary shares | The following tables provide the calculation of basic and diluted net loss per ordinary share for the year ended December 31, 2025, and December 31, 2024: Schedule of basic and diluted net loss per ordinary shares
|  | Year ended December 31, |
|  | 2025 |  |  | 2024 |
Numerator: |  |  |  |  |  |  |  |
Net loss |  | $ | (18,431,134 | ) |  | $ | (39,475,321 | )
Denominator: |  |  |  |  |  |  |  |
Weighted average ordinary shares outstanding |  |  | 61,473,847 |  |  |  | 38,163,168 |
Basic and diluted net (loss) per share |  | $ | (0.30 | ) |  | $ | (1.03 | )
Schedule of computation of diluted loss per share | The following table conveys the number of shares that may potentially be dilutive ordinary shares in the future. The holders of these shares do not have a contractual obligation to share in the Company’s losses. The Company excluded the following potential ordinary shares, presented based on amounts outstanding at each period end, from the computation of diluted loss per share: Schedule of computation of diluted loss per share
|  | December 31, 2025 |  |  | December 31, 2024 |
Warrants |  |  | 17,277,831 |  |  |  | 17,796,765 |
Convertible bonds (treasury stock method) |  |  | 2,378,378 |  |  |  | 244,515 |
Anti dilutive securities |  |  | 2,378,378 |  |  |  | 244,515 |
Schedule of fair value assumptions of awards | The Company estimates the fair value of awards using a Income Approach (Finnerty method). The Company accounts forfeitures as they occur. For the awards granted on July 29, 2022, the following assumptions were used in the model: Schedule of fair value assumptions of awards Expected Volatility (39.84% to 43.74%) Expected Dividend Yield (0%) Expected Time to Liquidity (0.92 years to 2.92 years) Exercise Price ($Nil) Stock price at grant date ($6.55) Weighted Average Fair Value of 1 Share ($5.73)
Schedule of Fair Assumption of Awards Granted | For the awards granted on August 21, 2024, the following assumptions were used in the model: Schedule of Fair Assumption of Awards Granted Expected Volatility (26.65% to 42.32%) Expected Dividend Yield (0%) Expected Time to Liquidity (0.03 years to 2.03 years) Exercise Price ($Nil) Stock price at grant date ($6.22) Weighted Average Fair Value of 1 Share ($5.75) On August 30, 2024, Seamless has re-granted 466,573 shares out of the forfeited shares mentioned above. The fair value of the awards granted on August 30, 2024 is $2,695,334. 2024 Equity Incentive Plan Currenc had an incentive plan approved and adopted in 2025, namely the 2024 Equity Incentive Plan. Under the 2024 Equity Incentive Plan, there would be 4,636,091 shares available for the Company to issue. As at December 31, 2025, a total of 580,320 restricted stock units (“RSUs”) and 4,000,000 options with an exercise price of $1.94 had been granted to certain directors and employees. During the year ended December 31, 2025, 424,659 restricted stock units has been vested. The fair value of the RSU granted and vested in 2025 is $404,989. The restricted stock units has been placed in the trust. The trustee will distribute the vested shares based on vesting schedules. Shares will be vested upon meeting of the vesting conditions: (i) completion of service periods, (ii) the proposed transaction is consummated. The Company estimates the fair value of awards of share options using a Binomial options pricing model . The Company accounts forfeitures as they occur. For the share options granted in 2025, the following assumptions were used in the model: Schedule of Fair Assumption of Awards Granted Expected Volatility (45.74% to 48.35%) Risk Free rate (3.51% to 4.06%) Expected Dividend Yield (0%) Expected Time to Liquidity (3.58 to 9.89 years) Exercise Price ($1.94) Stock price at grant date ($1.76) Weighted Average Fair Value of 1 Share ($0.56)
Schedule of restatement of each financial statement | The following tables summarize the effect of the restatement on each financial statement line item as of the date, and for the periods indicated. Schedule of restatement of each financial statement
|  | Previously Reported |  |  | Adjustments |  |  | As Restated |
|  | December 31, 2024 |
|  | Previously Reported |  |  | Adjustments |  |  | As Restated |
|  | US$ |  |  | US$ |  |  | US$ |
Consolidated Balance Sheets as of December 31, 2024 |  |  |  |  |  |  |  |  |
Prepayments, receivables and other assets |  |  | 24,738,392 |  |  |  | (3,790,176 | ) |  |  | 20,948,216 |
Accounts payable, accruals and other payables |  |  | 59,119,916 |  |  |  | (3,790,176 | ) |  |  | 55,329,740 |
2024 Equity Incentive Plan [Member] |
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
Schedule of Fair Assumption of Awards Granted | The Company estimates the fair value of awards of share options using a Binomial options pricing model . The Company accounts forfeitures as they occur. For the share options granted in 2025, the following assumptions were used in the model: Schedule of Fair Assumption of Awards Granted Expected Volatility (45.74% to 48.35%) Risk Free rate (3.51% to 4.06%) Expected Dividend Yield (0%) Expected Time to Liquidity (3.58 to 9.89 years) Exercise Price ($1.94) Stock price at grant date ($1.76) Weighted Average Fair Value of 1 Share ($0.56)
2025 Equity Incentive Plan [Member] |
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items] |
Schedule of Fair Assumption of Awards Granted | The Company estimates the fair value of awards of share options using a Binomial options pricing model. The Company accounts forfeitures as they occur. For the share options granted in 2025, the following assumptions were used in the model: Schedule of Fair Assumption of Awards Granted Expected Volatility (46.87%) Risk Free rate (4.06%) Expected Dividend Yield (0%) Expected Time to Liquidity (9.89 years) Exercise Price ($1.94) Stock price at grant date ($1.76) Weighted Average Fair Value of 1 Share ($0.89)

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