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Leasing arrangements—lessee | 12 Months Ended
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Dec. 31, 2025
Notes and other explanatory information [abstract] |
Leasing arrangements—lessee | 11. Leasing arrangements—lessee a) The Group leases various assets including land and buildings. Rental contracts are typically made for periods of two to three years. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not impose covenants, but leased assets may not be used as security for borrowing purposes. b) The carrying amount of right-of-use assets are as follows: Schedule of carrying amount of right of use assets
|  | As of |  |  | As of |
|  | December 31, 2025 |  |  | December 31, 2024 |
Right-of-use assets - Buildings |  | $ | 81,350 |  |  | $ | 164,140 |
c) The depreciation amount of right-of-use assets are as follows: Schedule of depreciation of right of use assets
|  | Year ended December 31, 2025 |  |  | Year ended December 31, 2024 |  |  | Year ended December 31, 2023 |
Depreciation expenses-right-of-use - Land |  | $ | - |  |  | $ | - |  |  | $ | 25,166 |
Depreciation expenses-right-of-use -Buildings |  |  | 184,816 |  |  |  | 203,138 |  |  |  | 693,469 |
Depreciation |  | $ | 184,816 |  |  | $ | 203,138 |  |  | $ | 718,635 |
d) The information on profit and loss accounts relating to lease contracts is as follows: Schedule of information of profit and loss
|  | Year ended December 31, 2025 |  |  | Year ended December 31, 2024 |  |  | Year ended December 31, 2023 |
Items affecting profit or loss |  |  |  |  |  |  |  |  |
Interest expense on lease liabilities (Note 24) |  | $ | 3,696 |  |  | $ | 1,150 |  |  | $ | 17,474 |
e) For the years ended December 31, 2025, 2024 and 2023 the Group’s total cash outflow for leases were $180,327, $205,321 and $206,147, respectively.

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- Definition The entire disclosure for leases. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Section Presentation -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IFRS16_g47-50_TI -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IFRS16_g51-60_TI -URIDate 2024-03-27 + Details
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