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Employee share scheme reserve | 12 Months Ended
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Dec. 31, 2025
Employee share scheme reserve |
Employee share scheme reserve |
12 | Employee share scheme reserve
As of 31 December 2025, the employee share-based compensation reserve balance was $661,495 (as of 31 December 2024: $564,127 and as of 31 December 2023: $507,677). Total charges for the year, as a result of the fair value changes and new options granted and vested during the year, related to share-based payment transactions recognized in the consolidated statement of comprehensive income were $97,368 for the year ended 31 December 2025 (charges of $56,450 for the year ended 31 December 2024 and of $285,651 for the year ended 31 December 2023). Options exercised during the year ended 31 December 2025 were $0 ($0 for the year ended 31 December 2024 and $551,640 for the year ended 31 December 2023). ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2025 | ​ | 2024 | ​ | 2023
​ | ​ | Average | ​ | ​ | ​ | Average | ​ | ​ | ​ | Average | ​ | ​
​ | ​ | exercise | ​ | ​ | ​ | exercise | ​ | ​ | ​ | exercise | ​ | ​
​ | ​ | price per | ​ | Number of | ​ | price per | ​ ​ ​ | Number of | ​ ​ ​ | price per | ​ | Number of
​ | ​ ​ ​ | share option | ​ ​ ​ | options | ​ ​ ​ | share option | ​ | options | ​ | share option | ​ | options
​ |  | USD | ​ | ​ |  | USD | ​ | ​ | ​ | USD | ​ | ​
As of 1 January | ​ | 18.77 | ​ | 246,304 |  | 40.330 | ​ | 106,304 |  | 3.554 |  | 10,866,324
Reverse stock split effect (1 to 25) (i) | ​ | — | ​ | — | ​ | — | ​ | — | ​ | 88.86 | ​ | 434,203
Granted during the year | ​ | 0.01 | ​ | 50,000 |  | 0.01 | ​ | 140,000 |  | 162.500 |  | 2,728
Exercised during the year | ​ | — | ​ | — |  | — | ​ | — |  | 0.001 |  | (116,629)
Forfeited during the year | ​ | — | ​ | — |  | — | ​ | — |  | 162.300 |  | (213,998)
As of 31 December | ​ | 15.60 | ​ | 296,304 |  | 18.77 | ​ | 246,304 |  | 40.330 |  | 106,304
As of 31 December reflecting reverse share split | ​ | ​ | ​ | ​ | ​ | — | ​ | — | ​ | 40.33 | ​ | 106,304
Vested and exercisable | ​ | 18.23 | ​ | 168,179 |  | 36.61 | ​ | 126,304 |  | 38.790 |  | 105,529
​ 12 Employee share scheme reserve (continued) (i)Reverse share split: on 25 January 2023, the Company restructured its outstanding and authorized shares through reverse share split with a ratio of 1 to 25, accordingly all the share awards and strike prices were adjusted using the same ratio. Share options outstanding at the end of each year have the following expiry date and exercise prices: ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | As of 31 December
​ | ​ ​ ​ | 2025 | ​ ​ ​ | 2024 | ​ ​ ​ | 2023
Number of options outstanding | ​ | 296,304 |  | 246,303 |  | 106,304
Range of exercise price | ​ | $0-$250 | ​ | $0-$250 | ​ | $0-$250
Range of expiry dates | ​ | April 2027 – August 2035 | ​ | April 2027 – June 2036 | ​ | April 2027– June 2036
Weighted average remaining contractual life (in years) | ​ | 7.22 | ​ | 7.72 | ​ | 6.05
​
​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | As of 31 December
Strike price | ​ ​ ​ | 2025 | ​ ​ ​ | 2024
$0-20 | ​ | 230,611 |  | 180,610
$20-47.5 | ​ | 17,646 |  | 17,646
$47.5-61.5 | ​ | 6,565 |  | 6,565
$61.5-85 | ​ | 36,894 |  | 36,894
$250 | ​ | 4,588 |  | 4,588
​

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