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Trade and Other Receivables | 6 Months Ended
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Jun. 30, 2024
Trade and Other Receivables [Abstract] |
TRADE AND OTHER RECEIVABLES |
| 12 | TRADE AND OTHER RECEIVABLES
|  | (Unaudited) |  |  | (Audited) |
|  | June 30, 2024 |  |  | December 31, 2023 |
|  | USD |  |  | USD |
Trade receivables |  |  | 7,351,893 |  |  |  | 5,629,350 |
Other receivables |  |  | 1,152,058 |  |  |  | 777,972 |
Advances paid for content and service providers |  |  | 2,138,506 |  |  |  | 384,601 |
Prepayments |  |  | 440,583 |  |  |  | 229,508 |
Other financial assets |  |  | 203,800 |  |  |  | 536 |
Allowance for estimated credit losses |  |  | (929,152 | ) |  |  | (732,199 | )
|  |  | 10,357,688 |  |  |  | 6,289,768 |
Trade receivables are non-interest bearing and are generally on terms of 30 to 120 days. An analysis of expected credit losses is performed at each reporting date using a provision matrix to measure expected credit losses. The provision rates are based on days past due for groupings of various customer segments with similar loss patterns (i.e., by geographical region, product type, customer type and rating, and coverage by letters of credit or other forms of credit insurance). The calculation reflects the probability-weighted outcome and reasonable and supportable information that is available at the reporting date about past events, current conditions and forecasts of future economic conditions. At June 30, 2024 and December 31, 2023, the ageing analysis of unimpaired trade receivables is as follows:
|  |  |  |  | Neither past due nor |  |  | Past due but not impaired |
|  | Total |  |  | impaired |  |  | 30-60 days |  |  | 60-90 days |  |  | 90-120 days |  |  | >120 days |
|  | USD |  |  | USD |  |  | USD |  |  | USD |  |  | USD |  |  | USD |
June 30, 2024 (Unaudited) |  |  | 6,422,741 |  |  |  | 4,035,753 |  |  |  | 1,856,445 |  |  |  | 530,543 |  |  |  | - |  |  |  | - |
December 31, 2023 (Audited) |  |  | 4,897,151 |  |  |  | 3,932,860 |  |  |  | 403,496 |  |  |  | 370,898 |  |  |  | 148,750 |  |  |  | 41,147 |

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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