XML 74 R26.htm IDEA: XBRL DOCUMENT
v3.26.1

Capital surplus | 12 Months Ended
--- | ---
Dec. 31, 2025
Notes and other explanatory information [abstract] |
Capital surplus | 19. Capital surplus Schedule of Capital Surplus
|  | Share premium |  |  | Share-based payments |  |  | Total |
|  | As of December 31, 2025 |
|  | Share premium |  |  | Share-based payments |  |  | Total |
January 1 |  | $ | 7,273,954 |  |  | $ | 573,792 |  |  | $ | 7,847,746 |
Employee bonus shares |  |  | - |  |  |  | 87,808 |  |  |  | 87,808 |
Issuance of ordinary shares (Note 18) |  |  | 1,383,816 |  |  |  |  |  |  |  | 1,383,816 |
December 31 |  | $ | 8,657,770 |  |  | $ | 661,600 |  |  | $ | 9,319,370 |
|  | Share premium |  |  | Share-based payments |  |  | Total |
|  | As of December 31, 2024 |
|  | Share premium |  |  | Share-based payments |  |  | Total |
January 1 |  | $ | 7,273,954 |  |  | $ | 442,080 |  |  | $ | 7,716,034 |
Employee bonus shares |  |  | - |  |  |  | 131,712 |  |  |  | 131,712 |
December 31 |  | $ | 7,273,954 |  |  | $ | 573,792 |  |  | $ | 7,847,746 |
Notes: a) Pursuant to the Cayman Islands Company Act, capital surplus arising from paid-in capital in excess of par value on issuance of ordinary shares and donations can be used to cover accumulated deficit or to issue new stocks or cash to shareholders in proportion to their share ownership, provided that the Company has no accumulated deficit. b) However, the capital surplus should not be used to cover accumulated deficit unless the legal reserve is insufficient.

X
- Definition The disclosure of reserves within equity. [Refer: Other reserves [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 79 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_79_b&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_NotesAndOtherExplanatoryInformationAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration