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v3.25.1

Consolidated Balance Sheets - USD ($) | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Current assets |  |
Cash and cash equivalents | $ 649,106 | $ 559,462
Current financial assets at amortized cost | 574,391 | 361,249
Accounts receivable, net | 1,277,928 | 2,291,640
Accounts receivable due from related parties, net | 5,029,583 |
Other receivables | 1,952,834 | 1,696,897
Other receivables from related parties, net | 526,882 |
Inventories, net | 555,680 | 187,602
Prepayments | 519,817 | 253,768
Deferred IPO Cost | 1,623,627 | 1,143,376
Current assets | 12,709,848 | 6,493,994
Non-current assets |  |
Non-current financial assets at fair value through other comprehensive income | 1,789,804 | 1,791,262
Long-term receivables |  | 1,631,438
Long-term receivables from related parties | 8,300,723 | 9,028,904
Property, plant, and equipment, net | 451,742 | 550,594
Right-of-use assets, net | 164,140 | 105,079
Intangible assets, net | 2,572 | 11,766
Deferred tax assets, net | 433,800 | 439,361
Guarantee deposits | 133,390 | 625,330
Other non-current assets | 390,363 | 411,178
Non-current assets | 11,666,534 | 14,594,912
Total assets | 24,376,382 | 21,088,906
Current liabilities |  |
Short-term loans | 8,999,751 | 6,964,927
Current contract liabilities | 107,786 | 276,210
Accounts payable | 209,567 | 193,767
Other payables | 802,840 | 522,786
Current tax liabilities | 16,415 |
Current lease liabilities | 163,775 | 105,745
Long-term loans due within one year | 42,478 | 59,659
Other current liabilities | 28,235 | 172,618
Current liabilities | 10,370,847 | 8,295,712
Non-current liabilities |  |
Long-term loans | 995,290 | 920,541
Deferred tax liabilities | 10,982 | 20,405
Non-current liabilities | 1,006,272 | 940,946
Total liabilities | 11,377,119 | 9,236,658
Equity attributable to owners of parent |  |
Share capital | 7,881,444 | 7,881,444
Capital surplus | 7,847,746 | 7,716,034
Accumulated deficit | (3,237,380) | (4,341,593)
Accumulated other comprehensive income | 507,453 | 596,363
Total equity | 12,999,263 | 11,852,248
Total liabilities and equity | $ 24,376,382 | $ 21,088,906

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- Definition The amount of assets that do not meet the definition of current assets. [Refer: Current assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B12 -Subparagraph b -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B12_b_ii&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 66 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_66&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of non-current trade receivables and non-current other receivables. [Refer: Non-current trade receivables; Other non-current receivables] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_h&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_b&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of current financial assets that the entity does not separately disclose in the same statement or note. [Refer: Other financial assets; Current financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_d&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of non-current assets that the entity does not separately disclose in the same statement or note. [Refer: Non-current assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_55&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition Amounts payable that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_55&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount receivable by the entity that it does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_78_b&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of current borrowings. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_55&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of current trade payables and current other payables. [Refer: Current trade payables; Other current payables] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph k -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_k&doctype=Standard -URIDate 2024-03-27 + Details
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