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Income tax | 12 Months Ended
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Dec. 31, 2025
Notes and other explanatory information [abstract] |
Income tax | 26. Income tax a) Components of income tax expense (credit): Schedule of components of income tax (credit) expense
|  | Year ended December 31, 2025 |  |  | Year ended December 31, 2024 |  |  | Year ended December 31, 2023 |
Current income tax: |  |  |  |  |  |  |  |  |  |  |  |
Current income tax on (loss) profit for the year |  | $ | 2,966 |  |  | $ | 13,208 |  |  | $ | 3 |
Tax on unappropriated retained earnings |  |  | - |  |  |  | - |  |  |  | 1,377 |
Prior year income tax under provision |  |  | 595 |  |  |  | 519 |  |  |  | 19,588 |
Total current income tax |  |  | 3,561 |  |  |  | 13,727 |  |  |  | 20,968 |
Deferred income tax: |  |  |  |  |  |  |  |  |  |  |  |
Effect of temporary differences |  |  | 1,905 |  |  |  | (8,215 | ) |  |  | (404,016 | )
Income tax expense (credit) |  | $ | 5,466 |  |  | $ | 5,512 |  |  | $ | (383,048 | )
Tax expenses were computed based on the rates applicable in the respective countries where the Group entities operate. b) Reconciliation between income tax expense and accounting profit: Schedule of reconciliation between income tax expense and accounting profit
|  | Year ended December 31, 2025 |  |  | Year ended December 31, 2024 |  |  | Year ended December 31, 2023 |
Tax calculated based on profit before tax and statutory tax rate |  | $ | 16,650 |  |  | $ | 11,467 |  |  | $ | 28,055 |
Effects from adjustments based on tax regulation |  |  | (13,684 | ) |  |  | (7,182 | ) |  |  | - |
Change in assessment of realization of deferred tax assets |  |  | 1,905 |  |  |  | - |  |  |  | (432,068 | )
Prior year income tax under provision |  |  | 595 |  |  |  | 519 |  |  |  | 19,588 |
Tax on unappropriated retained earnings |  |  | - |  |  |  | - |  |  |  | 1,377 |
others |  |  | - |  |  |  | 708 |  |  |  | - |
Income tax expense (credit) |  | $ | 5,466 |  |  | $ | 5,512 |  |  | $ | (383,048 | )
c) Amounts of deferred tax assets or liabilities as a result of temporary differences and tax losses are as follows: Schedule of deferred tax assets or liabilities as a result of temporary differences and tax losses
|  | As of |
|  | January 1,2025 |  |  | (Reversal) recognized in profit or loss |  |  | Effect of foreign exchange rate changes |  |  | December 31, 2025 |
Deferred tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for expected credit loss |  | $ | - |  |  | $ | (36 | ) |  | $ | 72 |  |  | $ | 36 |
Loss on inventories |  |  | 2,637 |  |  |  | (594 | ) |  |  | 114 |  |  |  | 2,157 |
Unused vacation bonus |  |  | 4,791 |  |  |  | 1,669 |  |  |  | 218 |  |  |  | 6,678 |
Unused tax losses |  |  | 426,372 |  |  |  | 12,930 |  |  |  | (23,073 | ) |  |  | 416,229 |
|  | $ | 433,800 |  |  | $ | 13,969 |  |  | $ | (22,669 | ) |  | $ | 425,100 |
Deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unrealized exchange gain |  | $ | (10,982 | ) |  | $ | 7,293 |  |  | $ | (498 | ) |  | $ | (4,187 | )
|  | As of |
|  | January 1, 2024 |  |  | Recognized in profit or loss |  |  | Effect of foreign exchange rate changes |  |  | December 31, 2024 |
Deferred tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Allowance for expected credit loss |  | $ | 3,085 |  |  | $ | (2,939 | ) |  | $ | (146 | ) |  | $ | - |
Loss on inventories |  |  | 467 |  |  |  | 2,202 |  |  |  | (32 | ) |  |  | 2,637 |
Unused vacation bonus |  |  | 3,741 |  |  |  | 1,244 |  |  |  | (194 | ) |  |  | 4,791 |
Unused tax losses |  |  | 432,068 |  |  |  | (711 | ) |  |  | (4,985 | ) |  |  | 426,372 |
|  | $ | 439,361 |  |  | $ | (204 | ) |  | $ | (5,357 | ) |  | $ | 433,800 |
Deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unrealized exchange gain |  | $ | (20,405 | ) |  | $ | 8,419 |  |  | $ | 1,004 |  |  | $ | (10,982 | )
The Group has assessed the recoverability of deferred tax assets, including unused tax losses, based on projected future taxable profits. Management believes that sufficient taxable profits will be available in the foreseeable future to utilize these tax losses, and therefore no valuation allowance has been recognized. d) Tax losses incurrence and expiration date, deferred tax assets filed and unused amounts, are as follows: Schedule of tax losses incurrence and expiration date, deferred tax assets filed and unused amounts
2025
Year incurred |  |  | Amount filed |  |  |  | Unused amount |  |  | Expiry year
2019 |  | $ | 330,450 |  |  |  | 273,117 |  |  | no limit
2021 |  |  | 21,908 |  |  |  | 21,908 |  |  | no limit
2023 |  |  | 24,547 |  |  |  | 24,547 |  |  | no limit
2023 |  |  | 110,855 |  |  |  | 98,407 |  |  | 2033
|  | $ | 487,760 |  |  | $ | 417,979 |  |  |
2024
Year incurred |  | Amount filed |  |  | Unused amount |  |  | Expiry year
2019 |  | $ | 329,916 |  |  | $ | 273,938 |  |  | no limit
2021 |  |  | 21,873 |  |  |  | 21,873 |  |  | no limit
2023 |  |  | 24,507 |  |  |  | 24,507 |  |  | no limit
2023 |  |  | 106,054 |  |  |  | 106,054 |  |  | 2033(Unapproved)
|  | $ | 482,350 |  |  | $ | 426,372 |  |  |
e) The Company’s foreign subsidiaries file income tax returns in the countries where their operations are located. Recent income tax returns were submitted in Taiwan (2024), Hong Kong (2024), and China (2024). f) The Group principally operates business in Taiwan, Hong Kong and China. The tax rate for above countries was 20%, 8.25% and 25%, respectively.

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