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Capital surplus

12 Months Ended

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.

X

- Definition

The disclosure of reserves within equity. [Refer: Other reserves [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 79
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-URIDate 2024-03-27

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- References

No definition available.

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