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v3.26.1

Income tax (Tables) | 12 Months Ended
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Dec. 31, 2025
Notes and other explanatory information [abstract] |
Schedule of components of income tax (credit) expense | Schedule of components of income tax (credit) expense
|  | Year ended December 31, 2025 |  |  | Year ended December 31, 2024 |  |  | Year ended December 31, 2023 |
Current income tax: |  |  |  |  |  |  |  |  |  |  |  |
Current income tax on (loss) profit for the year |  | $ | 2,966 |  |  | $ | 13,208 |  |  | $ | 3 |
Tax on unappropriated retained earnings |  |  | - |  |  |  | - |  |  |  | 1,377 |
Prior year income tax under provision |  |  | 595 |  |  |  | 519 |  |  |  | 19,588 |
Total current income tax |  |  | 3,561 |  |  |  | 13,727 |  |  |  | 20,968 |
Deferred income tax: |  |  |  |  |  |  |  |  |  |  |  |
Effect of temporary differences |  |  | 1,905 |  |  |  | (8,215 | ) |  |  | (404,016 | )
Income tax expense (credit) |  | $ | 5,466 |  |  | $ | 5,512 |  |  | $ | (383,048 | )
Schedule of reconciliation between income tax expense and accounting profit | Schedule of reconciliation between income tax expense and accounting profit
|  | Year ended December 31, 2025 |  |  | Year ended December 31, 2024 |  |  | Year ended December 31, 2023 |
Tax calculated based on profit before tax and statutory tax rate |  | $ | 16,650 |  |  | $ | 11,467 |  |  | $ | 28,055 |
Effects from adjustments based on tax regulation |  |  | (13,684 | ) |  |  | (7,182 | ) |  |  | - |
Change in assessment of realization of deferred tax assets |  |  | 1,905 |  |  |  | - |  |  |  | (432,068 | )
Prior year income tax under provision |  |  | 595 |  |  |  | 519 |  |  |  | 19,588 |
Tax on unappropriated retained earnings |  |  | - |  |  |  | - |  |  |  | 1,377 |
others |  |  | - |  |  |  | 708 |  |  |  | - |
Income tax expense (credit) |  | $ | 5,466 |  |  | $ | 5,512 |  |  | $ | (383,048 | )
Schedule of deferred tax assets or liabilities as a result of temporary differences and tax losses | Schedule of deferred tax assets or liabilities as a result of temporary differences and tax losses
|  | As of |
|  | January 1,2025 |  |  | (Reversal) recognized in profit or loss |  |  | Effect of foreign exchange rate changes |  |  | December 31, 2025 |
Deferred tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for expected credit loss |  | $ | - |  |  | $ | (36 | ) |  | $ | 72 |  |  | $ | 36 |
Loss on inventories |  |  | 2,637 |  |  |  | (594 | ) |  |  | 114 |  |  |  | 2,157 |
Unused vacation bonus |  |  | 4,791 |  |  |  | 1,669 |  |  |  | 218 |  |  |  | 6,678 |
Unused tax losses |  |  | 426,372 |  |  |  | 12,930 |  |  |  | (23,073 | ) |  |  | 416,229 |
|  | $ | 433,800 |  |  | $ | 13,969 |  |  | $ | (22,669 | ) |  | $ | 425,100 |
Deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unrealized exchange gain |  | $ | (10,982 | ) |  | $ | 7,293 |  |  | $ | (498 | ) |  | $ | (4,187 | )
|  | As of |
|  | January 1, 2024 |  |  | Recognized in profit or loss |  |  | Effect of foreign exchange rate changes |  |  | December 31, 2024 |
Deferred tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for expected credit loss |  | $ | 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 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unrealized exchange gain |  | $ | (20,405 | ) |  | $ | 8,419 |  |  | $ | 1,004 |  |  | $ | (10,982 | )
Schedule of tax losses incurrence and expiration date, deferred tax assets filed and unused amounts | Schedule of tax losses incurrence and expiration date, deferred tax assets filed and unused amounts
2025
Year incurred |  |  | Amount filed |  |  |  | Unused amount |  |  | Expiry year
2019 |  | $ | 330,450 |  |  |  | 273,117 |  |  | no limit
2021 |  |  | 21,908 |  |  |  | 21,908 |  |  | no limit
2023 |  |  | 24,547 |  |  |  | 24,547 |  |  | no limit
2023 |  |  | 110,855 |  |  |  | 98,407 |  |  | 2033
|  | $ | 487,760 |  |  | $ | 417,979 |  |  |
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 |  |  |

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