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Taxes | 12 Months Ended
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Dec. 31, 2025
Taxes |
Taxes |
25 | Taxes
25.1 | Components of provision for income taxes
The components of the provision for income taxes were as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | For the year ended 31 December
​ | ​ ​ ​ | 2025 | ​ ​ ​ | 2024 | ​ ​ ​ | 2023
​ | ​ | USD | ​ | USD | ​ | USD
Income tax benefit |  | 78,018 |  | — |  | 41,305
​ |  | 78,018 |  | — | ​ | 41,305
​
25.2 | Deferred tax asset
Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes at the enacted rates. The significant components of the Group’s deferred tax assets resulted from the carried forward tax losses from current and previous year which are expected to be recoverable once the group is able to generate taxable income in future periods. The movement of deferred tax assets during the year was as follows: ​
​ | ​ | ​ | ​ | ​
​ | ​ | As of 31 December
​ | ​ ​ ​ | 2025 | ​ ​ ​ | 2024
​ | ​ | USD | ​ | USD
As of 1 January |  | 5,288,913 |  | 9,468,808
Income tax benefit | ​ | 78,018 | ​ | —
Expiration |  | - |  | (563,709)
Reversal | ​ | (233,084) | ​ | —
Foreign currency adjustments | ​ | 352,957 | ​ | (3,616,186)
As of 31 December |  | 5,486,804 |  | 5,288,913
​
25.3 | UAE Federal Corporate Tax
The Group has recognized an income tax benefit of $78,018 on account of the losses in the United Arab Emirates which are expected to be recoverable from future taxable income periods.

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