XML 96 R48.htm IDEA: XBRL DOCUMENT v3.26.1

Cash and cash equivalents (Tables)

12 Months Ended

Dec. 31, 2025

Notes and other explanatory information [abstract]

Schedule of cash and cash equivalents

Schedule of cash and cash equivalents

		As of				As of
		December 31, 2025				December 31, 2024
Cash on hand and petty cash		$	3,517			$	1,980
Checking accounts and demand deposits			94,152				647,126
Cash and cash equivalents		$	97,669			$	649,106

Schedule of breakdown of cash and cash equivalents by original currency

The following table sets forth the breakdown of cash and cash equivalents by original currency as of December 31, 2025 and 2024:

 Schedule of breakdown of cash and cash equivalents by original currency

		As of				As of
		December 31, 2025				December 31, 2024
Original currency
NTD		$	49,913			$	292,335
EUR			1,452				1,394
USD			36,170				344,169
RMB			10,134				11,208
Cash and cash equivalents by original currency		$	97,669			$	649,106

X

- Definition

Disclosure of breakdown cash and cash equivalents by original currency explanatory.

+ References

No definition available.

+ Details

Name:	YMAT_DisclosureOfBreakdownCashAndCashEquivalentsByOriginalCurrencyExplanatory
Namespace Prefix:	YMAT_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Disclosure of accounting policy for cash and cash equivalent [text block]

+ References

No definition available.

+ Details

Name:	YMAT_DisclosureOfCashAndCashEquivalentExplanatory
Namespace Prefix:	YMAT_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	ifrs-full_NotesAndOtherExplanatoryInformationAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration