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Changes in liabilities from financing activities | 12 Months Ended
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Dec. 31, 2025
Changes in liabilities from financing activities | 29. Changes in liabilities from financing activities Schedule of changes in liabilities from financing activities
|  | Year ended December 31, 2025 |
|  |  | Short-term loans |  |  |  | Long-term loans (including current portion) |  |  |  | Lease liabilities |  |  |  | Total liabilities from financing activities |
January 1 |  | $ | 8,999,751 |  |  | $ | 1,037,768 |  |  | $ | 163,775 |  |  | $ | 10,201,294 |
Net cash flow from financing activities |  |  | - |  |  |  | - |  |  |  | (180,327 | ) |  |  | (180,327 | )
Proceeds from short-term loans from a related party |  |  | 8,249,052 |  |  |  | - |  |  |  | - |  |  |  | 8,249,052 |
Payments on short-term loans |  |  | (5,868,457 | ) |  |  | - |  |  |  | - |  |  |  | (5,868,457 | )
Proceeds from long-term loans |  |  | - |  |  |  | 1,070,449 |  |  |  | - |  |  |  | 1,070,449 |
Repayments for long-term loans |  |  | - |  |  |  | (411,018 | ) |  |  | - |  |  |  | (411,018 | )
Exchange adjustment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Effect of foreign exchange rate changes |  |  | (389,742 | ) |  |  | (44,941 | ) |  |  | (7,092 | ) |  |  | (441,775 | )
Interest expense |  |  | - |  |  |  | - |  |  |  | 105,722 |  |  |  | 105,722 |
December 31 |  | $ | 10,990,604 |  |  | $ | 1,652,258 |  |  | $ | 82,078 |  |  | $ | 12,724,940 |
|  | Year ended December 31, 2024 |
|  |  | Short-term loans |  |  |  | Long-term loans (including current portion) |  |  |  | Lease liabilities |  |  |  | Total liabilities from financing activities |
January 1 |  | $ | 6,964,927 |  |  | $ | 980,200 |  |  | $ | 105,745 |  |  | $ | 8,050,872 |
Net cash flow from financing activities |  |  | 2,034,824 |  |  |  | - |  |  |  | (205,321 | ) |  |  | 1,829,503 |
Proceeds from long-term loans |  |  | - |  |  |  | 482,284 |  |  |  | - |  |  |  | 482,284 |
Payments on long-term loans |  |  | - |  |  |  | (421,063 | ) |  |  | - |  |  |  | (421,063 | )
Effect of foreign exchange rate changes |  |  | - |  |  |  | (3,653 | ) |  |  | (26,426 | ) |  |  | (30,079 | )
Interest expense |  |  | - |  |  |  | - |  |  |  | 289,777 |  |  |  | 289,777 |
December 31 |  | $ | 8,999,751 |  |  | $ | 1,037,768 |  |  | $ | 163,775 |  |  | $ | 10,201,294 |
|  | Year ended December 31, 2023 |
|  | Short-term loans |  |  | Long-term loans (including current portion) |  |  | Lease liabilities |  |  | Total liabilities from financing activities |
January 1 |  | $ | 6,328,892 |  |  | $ | 1,223,636 |  |  | $ | 4,491,496 |  |  | $ | 12,044,024 |
Net cash flow from financing activities |  |  | - |  |  |  | (176,487 | ) |  |  | (4,261,578 | ) |  |  | (4,438,065 | )
Proceeds from long-term loans |  |  | 636,035 |  |  |  | - |  |  |  | (206,147 | ) |  |  | 429,888 |
Payments on long-term loans |  |  | - |  |  |  | 642,467 |  |  |  | - |  |  |  | 642,467 |
Exchange adjustment |  |  | - |  |  |  | - |  |  |  | 81,974 |  |  |  | 81,974 |
Changes from other activities |  |  | - |  |  |  | (709,416 | ) |  |  | - |  |  |  | (709,416 | )
December 31 |  | $ | 6,964,927 |  |  | $ | 980,200 |  |  | $ | 105,745 |  |  | $ | 8,050,872 |
a) Net cash flow of lease liabilities represents the payment of lease rentals. b) Changes in lease liabilities are due from non-cash effect right-of-use assets.

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- Definition The disclosure of the reconciliation of liabilities arising from financing activities. [Refer: Liabilities arising from financing activities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 44D -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_44D&doctype=Standard -URIDate 2024-03-27 + Details
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