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Leases (Tables) | 12 Months Ended
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Dec. 31, 2024
Leases [Abstract] |
Schedule of Carrying Amount of Right-of-Use Assets | The carrying amount of the Group’s right-of-use assets and the movements during the year is as follows:
|  | Office |  |  | Office |  |  |  |
|  | premises |  |  | equipment |  |  | Total |
|  | US$ |  |  | US$ |  |  | US$ |
At January 1, 2023 |  |  | 775,876 |  |  |  | 2,538 |  |  |  | 778,414 |
Additions |  |  | 412,276 |  |  |  | 7,118 |  |  |  | 419,394 |
Remeasurement on lease modifications |  |  | 134,429 |  |  |  | - |  |  |  | 134,429 |
Depreciation charge |  |  | (740,950 | ) |  |  | (3,006 | ) |  |  | (743,956 | )
Exchange realignment |  |  | 1,447 |  |  |  | (7 | ) |  |  | 1,440 |
At December 31, 2023 and January 1, 2024 |  |  | 583,078 |  |  |  | 6,643 |  |  |  | 589,721 |
Remeasurement on lease modifications |  |  | 884,288 |  |  |  | - |  |  |  | 884,288 |
Depreciation charge |  |  | (710,579 | ) |  |  | (1,424 | ) |  |  | (712,003 | )
Exchange realignment |  |  | (18,231 | ) |  |  | 32 |  |  |  | (18,199 | )
At December 31, 2024 |  |  | 738,556 |  |  |  | 5,251 |  |  |  | 743,807 |
Schedule of Carrying Amount of Lease Liabilities | The carrying amount of lease liabilities and the movements during the year are as follows:
|  | 2024 |  |  | 2023 |
|  | US$ |  |  | US$ |
Carrying amount at January 1 |  |  | 606,061 |  |  |  | 785,687 |
New leases |  |  | - |  |  |  | 416,451 |
Remeasurement on lease modifications |  |  | 866,795 |  |  |  | 133,171 |
Accretion of interest recognized during the year |  |  | 23,700 |  |  |  | 48,363 |
Payments |  |  | (745,592 | ) |  |  | (779,271 | )
Exchange realignment |  |  | (15,414 | ) |  |  | 1,660 |
Carrying amount at December 31 |  |  | 735,550 |  |  |  | 606,061 |
Analyzed into: |  |  |  |  |  |  |  |
Current portion |  |  | 441,878 |  |  |  | 574,630 |
Non-current portion |  |  | 293,672 |  |  |  | 31,431 |
Schedule of Profit or Loss | The amounts recognized in profit or loss in relation to leases are as follows:
|  | 2024 |  |  | 2023 |  |  | 2022 |
|  | US$ |  |  | US$ |  |  | US$ |
Interest on lease liabilities |  |  | 23,700 |  |  |  | 48,363 |  |  |  | 42,130 |
Depreciation charge of right-of-use assets |  |  | 712,003 |  |  |  | 743,956 |  |  |  | 871,157 |
Expense relating to short-term leases |  |  | 11,126 |  |  |  | 42,931 |  |  |  | 157,264 |
Loss on lease modifications |  |  | - |  |  |  | - |  |  |  | 65,406 |
Total amount recognized in profit or loss |  |  | 746,829 |  |  |  | 835,250 |  |  |  | 1,135,957 |

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- Definition The disclosure of a maturity analysis of finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Paragraph 94 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&anchor=para_94&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Paragraph 53 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&anchor=para_53&doctype=Standard -URIDate 2024-03-27 + Details
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