XML 89 R68.htm IDEA: XBRL DOCUMENT
v3.26.1

Financial instruments by category (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Financial instruments by category |
Summary of financial assets as per statement of financial position | ​
​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | As of 31 December
​ | ​ | 2025 | ​ ​ ​ | 2024
​ | ​ | USD | ​ | USD
At amortised cost |  | ​ |  | ​
Trade and other receivables |  | 6,256,738 |  | 4,009,282
Cash and cash equivalents |  | 4,414,456 |  | 4,958,983
​ |  | 10,671,194 |  | 8,968,265
Summary of financial liabilities as per statement of financial position | ​
​ | ​ | ​ | ​ | ​
​ | ​ | As of 31 December
​ | ​ | 2025 | ​ | 2024
​ | ​ | USD | ​ | USD
Accounts payable, accruals and other payables excluding non-financial items (i) | ​ ​ ​ | 8,727,202 | ​ ​ ​ | 9,376,566
Lease liabilities |  | 1,481,973 |  | 1,047,064
Deferred purchase price |  | 694,134 |  | 1,148,013
Other tax liabilities |  | 1,640,682 |  | 836,117
Derivative warrant liabilities |  | 400,806 |  | 669,156
​ |  | 12,944,797 |  | 13,076,916
(i) | Non-financial items include advances from individual customers (e-wallets) and advances from customers as disclosed in Note 15.

X
- Definition The disclosure of financial assets. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2025-01-01 -Paragraph 7 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_7&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 43 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_43&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 43 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_43&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfFinancialAssetsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfFinancialInstrumentsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of financial liabilities. [Refer: Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2025-01-01 -Paragraph 7 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_7&doctype=Standard -URIDate 2025-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 43 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_43&doctype=Standard -URIDate 2025-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2027-01-01 -Name IFRS -Number 19 -IssueDate 2025-01-01 -Paragraph 43 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_43&doctype=Standard -URIDate 2025-03-27 + Details
Name: | ifrs-full_DisclosureOfFinancialLiabilitiesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration