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v3.25.1

Accounts receivable, net | 12 Months Ended
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Dec. 31, 2024
Notes and other explanatory information [abstract] |
Accounts receivable, net |
| 6. | Accounts receivable, net
Schedule of accounts receivable
|  | As of |  |  | As of |
|  | December 31, 2024 |  |  | December 31, 2023 |
Accounts receivable |  | $ | 1,277,928 |  |  | $ | 2,388,972 |
Less: expected credit loss allowance |  |  | - |  |  |  | (97,332 | )
Total accounts receivable net |  | $ | 1,277,928 |  |  | $ | 2,291,640 |
| a) | The Group’s credit term granted to customers is 30 to 90 days or partial receipt in advance. Receivables do not bear interest. The loss allowance is determined based on the credit quality of customers.
| b) | The below aging analysis was based on past due date:
Schedule of maturity analysis
|  | As of |  |  | As of |
|  | December 31, 2024 |  |  | December 31, 2023 |
Not past due |  | $ | 1,210,294 |  |  | $ | 2,272,329 |
Up to 30 days |  |  | 49,695 |  |  |  | 8,485 |
31 to 90 days |  |  | 17,939 |  |  |  | 14,539 |
91 to 180 days |  |  | - |  |  |  | 33,571 |
Over 180 days |  |  | - |  |  |  | 60,048 |
Accounts receivable |  | $ | 1,277,928 |  |  | $ | 2,388,972 |
| c) | As of December 31, 2024 and 2023, accounts receivable were all derived from contracts with customers.
| d) | Without taking into account of any collateral held or other credit enhancements, the amount that best reflects the Group’s maximum exposure to credit risk in respect of the accounts receivable is the carrying amount at the end of each reporting year.
| e) | No accounts receivable of the Group were pledged to others.
| f) | As of April 24, 2025, $1,266,814 of the accounts receivable outstanding as of December 31, 2024, had been collected.

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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