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Consolidated Statement of Cash Flows - USD ($)
 12 Months Ended
Dec. 31, 2021
Dec. 31, 2020
OPERATING ACTIVITIES    
Loss for the year $ (18,050,307) $ (5,743,190)
Adjustments for:    
Depreciation of property and equipment 155,742 150,736
Depreciation of right-of-use assets 84,884 85,117
Amortization of intangible assets 711,919 623,276
Finance costs 2,679,763 1,764,682
Finance income (145,107) (137,397)
Provision for employees’ end of service benefits 43,477 33,717
Provision for share-based payments 801,450 564,284
Allowance for estimated credit loss 235,164
Net foreign exchange losses (164,769) 422,022
Share of loss of a joint venture 94,210  
Income taxes 340,003 501,238
Reversal of accruals no longer required (60,497)
Total adjustments to reconcile profit (loss) (13,213,571) (1,796,012)
Working capital changes:    
Trade and other receivables (2,992,227) (269,123)
Due from related parties (1,241,557) 10,269
Contract assets (1,214,626) 120,579
Trade and other payables 1,246,322 1,428,206
Government grants (209,843)  
Contract liabilities 1,406,696 917,862
Due to related parties 185,711 547,360
Cash flows (used in) / from operations (16,033,095) 959,141
Income tax paid (182,790) (778,807)
Receipt of government grants 2,336,517
End of service benefits paid (8,573) (9,177)
Net cash flows (used in) / from operating activities (13,887,941) 171,157
INVESTING ACTIVITIES    
Purchase of property and equipment (164,014) (80,488)
Purchase of intangible assets (105,214) (16,600)
Application development expenditure (1,073,549) (800,218)
Investment in a joint venture (142,352)  
Net cash flows used in investing activities (1,485,129) (897,306)
FINANCING ACTIVITIES    
Payments of lease liabilities (136,992) (133,650)
Proceeds from loans and borrowings 10,788,618 5,500,000
Finance costs (399,434) (210,844)
Finance income 145,107 137,397
Net cash flows from financing activities 10,397,299 5,292,903
(DECREASE) / INCREASE IN CASH AND CASH EQUIVALENTS (4,975,771) 4,566,754
Cash and cash equivalents at January 1 5,608,311 1,041,557
CASH AND CASH EQUIVALENTS AT DECEMBER 31 $ 632,540 $ 5,608,311