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Capital surplus | 12 Months Ended
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Dec. 31, 2024
Notes and other explanatory information [abstract] |
Capital surplus |
| 19. | Capital surplus
Schedule of Capital Surplus
|  | Share premium |  |  | Share-based payments |  |  | Total |
|  | 2024 |
|  | Share premium |  |  | Share-based payments |  |  | Total |
January 1 |  | $ | 7,273,954 |  |  | $ | 442,080 |  |  | $ | 7,716,034 |
Employee bonus shares |  |  | - |  |  |  | 131,712 |  |  |  | 131,712 |
December 31 |  | $ | 7,273,954 |  |  | $ | 573,792 |  |  | $ | 7,847,746 |
|  | Share premium |  |  | Share-based payments |  |  | Total |
|  | 2023 |
|  | Share premium |  |  | Share-based payments |  |  | Total |
January 1 |  | $ | 7,273,954 |  |  | $ | 310,368 |  |  | $ | 7,584,322 |
Employee bonus shares |  |  | - |  |  |  | 131,712 |  |  |  | 131,712 |
December 31 |  | $ | 7,273,954 |  |  | $ | 442,080 |  |  | $ | 7,716,034 |
| a) | Pursuant to the Cayman Islands Company Act, capital surplus arising from paid-in capital in excess of par value on issuance of ordinary shares and donations can be used to cover accumulated deficit or to issue new stocks or cash to shareholders in proportion to their share ownership, provided that the Company has no accumulated deficit.
| b) | However, the capital surplus should not be used to cover accumulated deficit unless the legal reserve is insufficient.

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