XML 163 R115.htm IDEA: XBRL DOCUMENT v3.26.1

Schedule of Employee Benefit Expenses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Employee Benefit Expenses
Wages and salaries	$ 2,369,767	$ 1,952,795	$ 3,222,565
Labor and health insurance fees	170,833	156,948	393,472
Pension (Note 16)	75,398	76,680	71,180
Share-based payments (Note 17)	87,808	131,712	131,712
Other personnel expenses	75,046	78,364	132,735
Total employee benefits expense	$ 2,778,852	$ 2,396,499	$ 3,951,664

X

- References

No definition available.

+ Details

Name:	YMAT_DisclosureEmployeeBenefitExpensesAbstract
Namespace Prefix:	YMAT_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Pension expenses.

+ References

No definition available.

+ Details

Name:	YMAT_PensionExpenses
Namespace Prefix:	YMAT_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Adjustments for share-based payments to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 7
-IssueDate 2024-01-01
-Paragraph 20
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20_b&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_AdjustmentsForSharebasedPayments
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment.

+ References

Reference 1: 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

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 99
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_99&doctype=Standard
-URIDate 2024-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 104
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_104&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_EmployeeBenefitsExpense
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of expense arising from purchased insurance.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 112
-Subparagraph c
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_112_c&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_InsuranceExpense
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount of employee expenses that the entity does not separately disclose in the same statement or note.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 19
-IssueDate 2024-01-01
-Paragraph 5
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_5&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_OtherEmployeeExpense
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

A class of employee benefits expense that represents wages and salaries. [Refer: Employee benefits expense]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 19
-IssueDate 2024-01-01
-Paragraph 9
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_9&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_WagesAndSalaries
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration