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v3.26.1

Cash and cash equivalents | 12 Months Ended
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Dec. 31, 2025
Notes and other explanatory information [abstract] |
Cash and cash equivalents | 5. Cash and cash equivalents Schedule of cash and cash equivalents
|  | As of |  |  | As of |
|  | December 31, 2025 |  |  | December 31, 2024 |
Cash on hand and petty cash |  | $ | 3,517 |  |  | $ | 1,980 |
Checking accounts and demand deposits |  |  | 94,152 |  |  |  | 647,126 |
Cash and cash equivalents |  | $ | 97,669 |  |  | $ | 649,106 |
The following table sets forth the breakdown of cash and cash equivalents by original currency as of December 31, 2025 and 2024: Schedule of breakdown of cash and cash equivalents by original currency
|  | As of |  |  | As of |
|  | December 31, 2025 |  |  | December 31, 2024 |
Original currency |  |  |  |  |  |  |  |
NTD |  | $ | 49,913 |  |  | $ | 292,335 |
EUR |  |  | 1,452 |  |  |  | 1,394 |
USD |  |  | 36,170 |  |  |  | 344,169 |
RMB |  |  | 10,134 |  |  |  | 11,208 |
Cash and cash equivalents by original currency |  | $ | 97,669 |  |  | $ | 649,106 |
Notes: a) The Group transacts with a variety of financial institutions all with high credit quality to disperse credit risk, so it expects that the probability of counterparty default is remote. b) No cash and cash equivalents of the Group were pledged.

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- Definition The disclosure of cash and cash equivalents. [Refer: Cash and cash equivalents] + 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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