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Loss Before Tax | 12 Months Ended
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Dec. 31, 2025
Loss Before Tax [Abstract] |
LOSS BEFORE TAX |
6. | LOSS BEFORE TAX
The Group’s loss before tax is arrived at after charging/(crediting):
|  | Notes |  | 2025 |  |  | 2024 |  |  | 2023 |
|  |  |  | US$ |  |  | US$ |  |  | US$ |
Amortization of development costs |  | 11 |  |  | 103,513 |  |  |  | 3,021,933 |  |  |  | 6,202,250 |
Depreciation of property and equipment (included in general, administrative and other operating expenses**) |  | 12 |  |  | 165,847 |  |  |  | 309,033 |  |  |  | 218,471 |
Depreciation of right-of-use assets (included in general, administrative and other operating expenses**) |  | 13(a) |  |  | 743,146 |  |  |  | 712,003 |  |  |  | 743,956 |
Employee benefit expense: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Salaries, allowances and other benefits |  |  |  |  | 14,099,846 |  |  |  | 20,310,898 |  |  |  | 18,392,916 |
Equity-settled share-based payment expense |  |  |  |  | 1,288,714 |  |  |  | 3,179,214 |  |  |  | 6,629,044 |
Other long-term employee benefits expense/(credit) |  |  |  |  | - |  |  |  | - |  |  |  | 109,702 |
Pension scheme contributions (defined contribution scheme) |  |  |  |  | 895,286 |  |  |  | 1,322,973 |  |  |  | 1,179,399 |
Retirement benefits expense |  |  |  |  | 62,602 |  |  |  | 79,131 |  |  |  | 56,672 |
Less: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Amount capitalized |  |  |  |  | (105,473 | ) |  |  | (677,370 | ) |  |  | (1,357,537 | )
Government grant recognized* |  |  |  |  | (50,731 | ) |  |  | (64,232 | ) |  |  | (78,703 | )
|  |  |  |  | 16,190,244 |  |  |  | 24,150,614 |  |  |  | 24,931,493 |
Lease payments not included in measurement of lease liabilities (included in general, administrative and other operating expenses) |  | 13(c) |  |  | 11,002 |  |  |  | 11,126 |  |  |  | 42,931 |
Provision for expected credit losses |  | 14 |  |  | 26,324 |  |  |  | 112,122 |  |  |  | 3,757 |
Written off/Impairment of intangible assets |  | 11 |  |  | 1,193,246 |  |  |  | 4,541,074 |  |  |  | 3,105,507 |
Changes in fair value of other derivative financial instruments (included in changes in fair value of financial instruments) |  | 19 |  |  | - |  |  |  | - |  |  |  | 9,536,904 |
Changes in fair value of warrant liabilities (included in changes in fair value of financial instruments) |  | 20 |  |  | (262,830 | ) |  |  | (446,811 | ) |  |  | 47,796,528 |
Other equity-settled transactions (included in general, administrative and other operating expenses) |  | 24 |  |  | - |  |  |  | - |  |  |  | 500,000 |
Gain on disposal of items of property and equipment, net (included in other income) |  |  |  |  | (1,438 | ) |  |  | (7,068 | ) |  |  | (3,690 | )
Gain on disposal of assets in Malaysian operations (included in other income/expenses) |  |  |  |  | - |  |  |  | (600,000 | ) |  |  | - |
Reversal of provision for expected credit losses |  |  |  |  |  |  |  |  | - |  |  |  | (1,558 | )
Foreign exchange differences, net |  |  |  |  | (4,818,410 | ) |  |  | 4,783,117 |  |  |  | (656,605 | )
Cost of revenue (included impairment of other asset of US$316,113,(2024: nil, 2023: nil)) |  |  |  |  | 37,283,631 |  |  |  | 46,179,969 |  |  |  | 43,929,982 |
* | Various government grants have been received for employment support schemes in related to job support schemes.
** | For the year ended December 31, 2025, other than these depreciation, general, administrative and other operating expenses mainly include legal and professional fees of US$3,224,000, written off/impairment of intangible assets of US$1,193,246, insurance costs of US$734,593, investor relation costs of US$565,982 and other office and corporate cost.

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