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Capital surplus
 12 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]  
Capital surplus

19. 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.