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Accounts receivable, net | 12 Months Ended
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Dec. 31, 2025
Notes and other explanatory information [abstract] |
Accounts receivable, net | 6. Accounts receivable, net Schedule of accounts receivable
| As of |  | As of
| December 31, 2025 |  | December 31, 2024
Accounts receivable | $ | 3,910,735 |  | $ | 1,277,928
Less: Allowance for expected credit loss (Note 34 (b)) |  | (331,761) |  |  | -
Total accounts receivable net | $ | 3,578,974 |  | $ | 1,277,928
Notes: a) The Group’s credit term granted to customers is generally 30 to 90 days or partial receipt in advance. Receivables do not bear interest. The allowance for expected credit loss is determined based on the credit quality of customers. b) The below aging analysis was based on past due date: Schedule of maturity analysis
|  | As of |  |  | As of |
|  | December 31, 2025 |  |  | December 31, 2024 |
Not past due |  | $ | 1,764,589 |  |  | $ | 1,210,294 |
Up to 30 days |  |  | 249,410 |  |  |  | 49,695 |
31 to 90 days |  |  | 1,558,011 |  |  |  | 17,939 |
91 to 180 days |  |  | 5,499 |  |  |  | - |
Over 180 days |  |  | 1,465 |  |  |  | - |
Accounts receivable, net |  | $ | 3,578,974 |  |  | $ | 1,277,928 |
Notes: c) As of December 31, 2025 and 2024, accounts receivable were all derived from contracts with customers. d) Without taking into account of any collateral held or other credit enhancements, the amount that best reflects the Group’s maximum exposure to credit risk in respect of the accounts receivable is the carrying amount at the end of each reporting year. e) No accounts receivable of the Group were pledged.

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + 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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