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Financial Instruments by Category

6 Months Ended

Jun. 30, 2025

13.

FINANCIAL INSTRUMENTS BY CATEGORY

The carrying amounts of each of the categories of financial instruments as at the end of the reporting period are as follows:

Financial assets at amortized cost

	Financial asset at fair value through other comprehensive income		Financial assets at amortized cost		Total
	(Unaudited)		(Unaudited)		(Unaudited)
	US$		US$		US$

As at June 30, 2025
Non-current financial asset		600,000		-		600,000
Accounts receivable		-		16,046,862		16,046,862
Financial assets included in deposits and other receivables		-		712,626		712,626
Pledged bank deposits		-		184,449		184,449
Cash and cash equivalents		-		30,172,966		30,172,966

		600,000		47,116,903		47,716,903

Financial liabilities

	Financial liabilities at fair value through profit or loss - designated as such upon initial recognition		Financial liabilities at amortized cost		Total
	(Unaudited)		(Unaudited)		(Unaudited)
	US$		US$		US$

As at June 30, 2025
Financial liabilities included in accounts and other payables		-		28,767,165		28,767,165
Warrant liabilities		1,235,299		-		1,235,299
Lease liabilities		-		902,621		902,621

		1,235,299		29,669,786		30,905,085

Financial assets at amortized cost

	Financial asset at fair value through other comprehensive income		Financial assets at amortized cost		Total
	US$		US$		US$

As at December 31, 2024
Non-current financial asset		600,000		-		600,000
Accounts receivable		-		13,537,896		13,537,896
Financial assets included in deposits and other receivables		-		639,444		639,444
Pledged bank deposits		-		185,336		185,336
Cash and cash equivalents		-		42,521,520		42,521,520

		600,000		56,884,196		57,484,196

Financial liabilities

	Financial liabilities at fair value through profit or loss - designated as such upon initial recognition		Financial liabilities at amortized cost		Total
	US$		US$		US$

As at December 31, 2024
Financial liabilities included in accounts and other payables		-		27,403,211		27,403,211
Warrant liabilities		1,392,997		-		1,392,997
Lease liabilities		-		735,550		735,550

		1,392,997		28,138,761		29,531,758