XML 278 R66.htm IDEA: XBRL DOCUMENT
v3.25.1

Income tax (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Notes and other explanatory information [abstract] |
Schedule of components of income tax (credit) expense |
| a) | Components of income tax (credit) expense:
Schedule of components of income tax (credit) expense
|  | Year ended December 31, 2024 |  |  | Year ended December 31, 2023 |
Current income tax: |  |  |  |  |  |  |  |
Current income tax on profits for the period |  | $ | 13,208 |  |  | $ | 3 |
Tax on unappropriated retained earnings |  |  | - |  |  |  | 1,377 |
Prior year income tax under estimation |  |  | 519 |  |  |  | 19,588 |
Total current income tax |  |  | 13,727 |  |  |  | 20,968 |
Deferred income tax: |  |  |  |  |  |  |  |
Origination and reversal of temporary differences |  |  | (8,215 | ) |  |  | (404,016 | )
Income tax (credit) expense |  | $ | 5,512 |  |  | $ | (383,048 | )
Schedule of reconciliation between income tax expense and accounting profit |
| b) | Reconciliation between income tax (credit) expense and accounting profit:
Schedule of reconciliation between income tax expense and accounting profit
Reconciliation between income tax expense and accounting profit |  |  |  |  |  |
|  | Year ended December 31, 2024 |  |  | Year ended December 31, 2023 |
Tax calculated based on profit before tax and statutory tax rate |  | $ | 11,467 |  |  | $ | 28,055 |
Effects from adjustments based on tax regulation |  |  | (7,182 | ) |  |  | - |
Change in assessment of realization of deferred tax assets |  |  | - |  |  |  | (432,068 | )
Prior year income tax under estimation |  |  | 519 |  |  |  | 19,588 |
Others |  |  | 708 |  |  |  | - |
Tax on unappropriated retained earnings |  |  | - |  |  |  | 1,377 |
Income tax (credit) expense |  | $ | 5,512 |  |  | $ | (383,048 | )
Schedule of deferred tax assets or liabilities as a result of temporary differences and tax losses |
| c) | Amounts of deferred tax assets or liabilities as a result of temporary differences and tax losses are as follows:
Schedule of deferred tax assets or liabilities as a result of temporary differences and tax losses
|  | 2024 |
|  | January 1 |  |  | Recognized in profit or loss |  |  | Effect of foreign exchange rate changes |  |  | December 31 |
Deferred tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for bad debts |  | $ | 3,085 |  |  | $ | (2,939 | ) |  | $ | (146 | ) |  | $ | - |
Loss on inventories |  |  | 467 |  |  |  | 2,202 |  |  |  | (32 | ) |  |  | 2,637 |
Unused vacation bonus |  |  | 3,741 |  |  |  | 1,244 |  |  |  | (194 | ) |  |  | 4,791 |
unused tax losses |  |  | 432,068 |  |  |  | (711 | ) |  |  | (4,985 | ) |  |  | 426,372 |
|  | $ | 439,361 |  |  | $ | (204 | ) |  | $ | (5,357 | ) |  | $ | 433,800 |
Deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unrealised exchange gain |  | $ | (20,405 | ) |  | $ | 8,419 |  |  | $ | 1,004 |  |  | $ | (10,982 | )
|  | 2023 |
|  | January 1 |  |  | Effects from disposal of investments |  |  | Recognized in profit or loss |  |  | December 31 |
Deferred tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for bad debts |  | $ | 72,530 |  |  | $ | (69,490 | ) |  | $ | 45 |  |  | $ | 3,085 |
Loss on inventories |  |  | 319,368 |  |  |  | (311,427 | ) |  |  | (7,474 | ) |  |  | 467 |
Unused vacation bonus |  |  | 4,445 |  |  |  | (59 | ) |  |  | (645 | ) |  |  | 3,741 |
Unrealize exchange losses |  |  | 2,978 |  |  |  | (2,978 | ) |  |  | - |  |  |  | - |
unused tax losses |  |  | - |  |  |  | - |  |  |  | 432,068 |  |  |  | 432,068 |
|  | $ | 399,321 |  |  | $ | (383,954 | ) |  | $ | 423,994 |  |  | $ | 439,361 |
Deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unrealized exchange gain |  | $ | (7,501 | ) |  | $ | 7,074 |  |  | $ | (19,978 | ) |  | $ | (20,405 | )
Schedule of tax losses incurrence and expiration date, deferred tax assets filed and unused amounts |
| d) | Tax losses incurrence and expiration date, deferred tax assets filed and unused amounts, are as follows:
Schedule of tax losses incurrence and expiration date, deferred tax assets filed and unused amounts
2024
Year incurred |  | Amount filed |  |  | Unused amount |  |  | Expiry year
2019 |  | $ | 329,916 |  |  | $ | 273,938 |  |  | no limit
2021 |  |  | 21,873 |  |  |  | 21,873 |  |  | no limit
2023 |  |  | 24,507 |  |  |  | 24,507 |  |  | no limit
2023 |  |  | 106,054 |  |  |  | 106,054 |  |  | 2033 (Unapproved)
|  | $ | 482,350 |  |  | $ | 426,372 |  |  |
2023
Year incurred |  | Amount filed |  |  | Unused amount |  |  | Expiry year
2019 |  | $ | 329,329 |  |  | $ | 278,255 |  |  | no limit
2021 |  |  | 21,834 |  |  |  | 21,834 |  |  | no limit
2023 |  |  | 22,191 |  |  |  | 22,191 |  |  | no limit
2023 |  |  | 109,788 |  |  |  | 109,788 |  |  | 2033 (Unapproved)
|  | $ | 483,142 |  |  | $ | 432,068 |  |  |

X
- Definition Disclosure Of Components Of Income Tax Credit Expense Explanatory. + References No definition available. + Details
Name: | YMAT_DisclosureOfComponentsOfIncomeTaxCreditExpenseExplanatory
Namespace Prefix: | YMAT_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure Of Reconciliation Between Income Tax Credit Expense And Accounting Profit Explanatory. + References No definition available. + Details
Name: | YMAT_DisclosureOfReconciliationBetweenIncomeTaxCreditExpenseAndAccountingProfitExplanatory
Namespace Prefix: | YMAT_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure tax losses incurrence and expiration date deferred tax assets filed and unused amounts. + References No definition available. + Details
Name: | YMAT_DisclosureTaxLossesIncurrenceAndExpirationDateDeferredTaxAssetsFiledAndUnusedAmounts
Namespace Prefix: | YMAT_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of deferred tax assets or liabilities as a result of temporary differences and tax losses explanatory. + References No definition available. + Details
Name: | YMAT_ScheduleOfDeferredTaxAssetsOrLiabilitiesAsAResultOfTemporaryDifferencesAndTaxLossesExplanatory
Namespace Prefix: | YMAT_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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