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Income tax (Tables)

12 Months Ended

Dec. 31, 2025

Notes and other explanatory information [abstract]

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	)

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	)

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	)

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