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Expenses by nature | 12 Months Ended
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Dec. 31, 2025
Notes and other explanatory information [abstract] |
Expenses by nature | 22. Expenses by nature a) The Group’s total expenses of cost of goods sold and operating expenses are as follows: Schedule of Expenses
|  | Year ended December 31, 2025 |  |  | Year ended December 31, 2024 |  |  | Year ended December 31, 2023 |
Cost of revenue |  | $ | 4,560,353 |  |  | $ | 11,933,181 |  |  | $ | 20,855,842 |
Operating expenses |  |  | 25,988,284 |  |  |  | 4,518,366 |  |  |  | 3,809,770 |
Total expenses |  | $ | 30,548,637 |  |  | $ | 16,451,547 |  |  | $ | 24,665,612 |
b) The Group’s total expenses by nature are as follows: Schedule of Expenses by Nature
|  | Year ended December 31, 2025 |  |  | Year ended December 31, 2024 |  |  | Year ended December 31, 2023 |
Purchase and sale of merchandise inventory |  | $ | 4,540,840 |  |  | $ | 11,921,857 |  |  | $ | 8,387,054 |
Raw materials and supplies used |  |  | - |  |  |  | - |  |  |  | 5,840,152 |
Change in inventory of finished goods and work in process |  |  | - |  |  |  | - |  |  |  | 1,561,187 |
Processing cost |  |  | - |  |  |  | - |  |  |  | 422,862 |
Loss on inventory valuation |  |  | 19,513 |  |  |  | 11,324 |  |  |  | 55,137 |
Employee benefit expenses (Note 23) |  |  | 2,778,852 |  |  |  | 2,396,499 |  |  |  | 3,951,664 |
Fuel and utility expense |  |  | 48,610 |  |  |  | 39,991 |  |  |  | 354,419 |
Freight expenses |  |  | 143,693 |  |  |  | 191,934 |  |  |  | 335,441 |
Professional service expenses |  |  | 1,047,580 |  |  |  | 451,050 |  |  |  | 633,648 |
Provision (reversal) for expected credit losses for accounts receivable |  |  | 331,761 |  |  |  | (8,365 | ) |  |  | 81,842 |
Provision for expected credit losses for receivables due from related parties |  |  | 18,915,508 |  |  |  | - |  |  |  | - |
Depreciation expenses |  |  | 183,776 |  |  |  | 135,686 |  |  |  | 250,228 |
Depreciation expenses-right-of-use assets (Note 11) |  |  | 184,816 |  |  |  | 203,138 |  |  |  | 718,635 |
Amortization expenses |  |  | 20,898 |  |  |  | 16,122 |  |  |  | 17,655 |
Other expenses |  |  | 2,332,790 |  |  |  | 1,092,311 |  |  |  | 2,055,688 |
Total expenses by nature |  | $ | 30,548,637 |  |  | $ | 16,451,547 |  |  | $ | 24,665,612 |
a) Other expenses primarily consist of advertising and promotional expenses, as well as miscellaneous office and administrative expenses.

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- Definition The disclosure of expenses by nature. [Refer: Expenses, by nature] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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