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Consolidated Statements of Cash Flows - USD ($) | 12 Months Ended
--- | ---
Dec. 31, 2025 | Dec. 31, 2024 | Dec. 31, 2023
Cash flows from operating activities |  |  |
(Loss) profit before tax | $ (20,168,150) | $ 1,109,725 | $ 1,035,595
Adjustments to reconcile (loss) profit |  |  |
Depreciation expenses of property, plant, and equipment | 183,776 | 135,686 | 250,228
Depreciation expenses of right-of-use assets | 184,816 | 203,138 | 718,635
Amortization expenses of intangible assets | 20,898 | 16,122 | 17,655
Allowance for expected credit loss | 19,247,269 | (8,365) | 81,842
Provision (reversal) for allowance for valuation loss of inventories | 19,513 | 11,324 | (37,569)
Share-based payment | 87,808 | 131,712 | 131,712
Interest income | (145,953) | (264,610) | (336,375)
Interest expense | 373,489 | 402,931 | 808,681
Changes in operating assets |  |  |
Accounts receivable | (2,632,807) | 1,022,077 | 1,700,993
Accounts receivable – related parties |  | (5,029,583) |
Other receivables | 136,032 | 12,374 | 266,750
Inventories | (494,201) | (379,402) | 363,974
Prepayments | 210,128 | (266,049) | 102,062
Other current asset |  |  | (1,083,570)
Other non-current assets |  |  | 1,697,807
Changes in operating liabilities |  |  |
Contract liabilities | (46,880) | (168,424) | (367,315)
Accounts payable | (28,613) | 15,800 | 193,767
Other payables | 137,694 | 280,537 | (1,713,448)
Other current liabilities | (14,768) | (144,383) | 3,700,296
Cash flows (used in) from operations | (2,929,949) | (2,919,390) | 7,531,720
Interest received | 145,953 | 264,610 | 336,375
Interest paid | (369,793) | (402,931) | (808,681)
Income tax paid | (5,248) | (15) | (20,764)
Net cash flows (used in) from operating activities | (3,159,037) | (3,057,726) | 7,038,650
Cash flows from investing activities |  |  |
Decrease (increase) in financial assets at amortized cost | 119,258 | (213,142) | 234,394
(Increase) decrease in guarantee deposits | (8,974) | 491,940 | 303,686
Repayment from (advances to) related parties | 526,882 | 201,299 | (9,028,904)
Advances to investee under financial assets at fair value through other comprehensive income | (3,771,038) |  |
Acquisition of property, plant and equipment | (205,649) | (25,225) | (93,510)
Acquisition of intangible assets | (180,796) | (6,937) | (16,812)
Proceeds from disposal of land use rights |  |  | 1,093,203
Proceeds from disposal of subsidiaries |  | 1,363,127 | 1,744,168
Acquisition of financial assets at fair value through other comprehensive (loss) income |  |  | (2,807,668)
Net cash flows (used in) from investing activities | (3,520,317) | 1,811,062 | (8,571,443)
Cash flows from financing activities |  |  |
Proceeds from short-term bank loans |  | 2,034,824 | 636,035
Proceeds from short-term loans from a related party | 8,249,052 |  |
Payments on short-term bank loans | (5,868,457) |  |
Payment on lease liabilities | (180,327) | (205,321) | (206,147)
Proceeds from long-term bank loans | 1,070,449 | 482,284 | 642,467
Payments for long-term bank loans | (411,018) | (421,063) | (709,416)
Proceeds from issuance of shares | 4,890,000 |  |
Deferred IPO Cost | (1,163,807) | (480,251) | (1,143,376)
Net cash flows from (used in) financing activities | 6,585,892 | 1,410,473 | (780,437)
Effect of foreign exchange rate changes | (457,975) | (74,165) | (76,416)
Net (decrease) increase in cash | (551,437) | 89,644 | (2,389,646)
Cash and cash equivalents at beginning of year | 649,106 | 559,462 | 2,949,108
Cash and cash equivalents at end of year | $ 97,669 | $ 649,106 | $ 559,462

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- Definition The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 14 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_14_f&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The increase (decrease) in cash and cash equivalents after the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_45&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow for interest paid, classified as operating activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_31&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash inflow from interest received, classified as operating activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_31&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow for investing activities. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow for share issue costs. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_e&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash inflow from borrowings obtained. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_c&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash inflow from current borrowings obtained. [Refer: Current borrowings] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash inflow from issuing shares. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_a&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash inflow from sales of interests in associates. [Refer: Total for all associates [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash inflow from sales of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 16 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16_b&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The profit (loss) before tax expense or income. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 28 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_b&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2024-01-01 -Paragraph 33 -Subparagraph b -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2024-en-r&anchor=para_33_b_i&doctype=Standard -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_103&doctype=Standard -URIDate 2024-03-27 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 102 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_102&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16_a&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16_a&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_d&doctype=Standard -URIDate 2024-03-27 + Details
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