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Financial Instruments by Category (Tables) | 3 Months Ended
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Mar. 31, 2025
Financial Instruments by Category [Abstract] |
Schedule of Carrying Value of Financial Instruments | The carrying value of financial instruments category as of March 31, 2025 and December 31, 2024 are as follows:
|  | March 31, 2025 |
Fianancial assets: |  | Financial assets at amortized cost |  |  | Financial assets at fair value |  |  | Financial liabilities at amortized cost |  |  | Total |
Cash and cash equivalents |  | $ | 1,595,697 |  |  | $ | - |  |  | $ | - |  |  | $ | 1,595,697 |
Trade and other receivables |  |  | 799,537 |  |  |  | - |  |  |  | - |  |  |  | 799,537 |
Other current financial assets |  |  | 54,552 |  |  |  | - |  |  |  | - |  |  |  | 54,552 |
Other non-current financial assets |  |  | 349,964 |  |  |  | - |  |  |  | - |  |  |  | 349,964 |
Fianancial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | - |  |  |  | - |  |  |  | 7,296,793 |  |  |  | 7,296,793 |
Accrued expenses |  |  | - |  |  |  | - |  |  |  | 726,325 |  |  |  | 726,325 |
Current financial liabilities |  |  | - |  |  |  | - |  |  |  | 4,457,657 |  |  |  | 4,457,657 |
Non-current financial liabilities |  |  | - |  |  |  | - |  |  |  | 253,042 |  |  |  | 253,042 |
|  | December 31, 2024 |
Fianancial assets: |  | Financial assets at amortized cost |  |  | Financial assets at fair value |  |  | Financial liabilities at amortized cost |  |  | Total |
Cash and cash equivalents |  | $ | 341,543 |  |  | $ | - |  |  | $ | - |  |  | $ | 341,543 |
Trade and other receivables |  |  | 933,824 |  |  |  | - |  |  |  | - |  |  |  | 933,824 |
Other current financial assets |  |  | 54,422 |  |  |  | - |  |  |  | - |  |  |  | 54,422 |
Other non-current financial assets |  |  | 329,252 |  |  |  | - |  |  |  | - |  |  |  | 329,252 |
Fianancial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other payables |  |  | - |  |  |  | - |  |  |  | 1,078,760 |  |  |  | 1,078,760 |
Accrued expenses |  |  | - |  |  |  | - |  |  |  | 459,883 |  |  |  | 459,883 |
Borrowings |  |  | - |  |  |  | - |  |  |  | 2,297,411 |  |  |  | 2,297,411 |
Schedule of Net gains or Losses by Financial Instrument | Net gains or losses by financial instrument category for the three-months ended March 31, 2025 and 2024 are as follows:
|  | For the three-month ended March 31, 2025 |  |  | For the three-month ended March 31, 2024 |
Amortized cost: |  |  |  |  |  |
Interest income |  | $ | 4,318 |  |  | $ | 5,526 |
Foreign exchange gains |  |  | 491 |  |  |  | 11,726 |
Gains on foreign currency translation |  |  | 18,582 |  |  |  | 12,619 |
Interest expense |  |  | (16,399 | ) |  |  | (13,545 | )
Losses on foreign currrency transaction |  |  | (9,274 | ) |  |  | (20,695 | )
Losses on foreign currrency translation |  |  | (15,507 | ) |  |  | (47,391 | )

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