| Goodwill and intangible assets |
10. Goodwill and intangible assets
|
|
|
2022
|
|
Goodwill
|
|
Trademarks
(Note)
|
|
Customer
relationships
|
|
Website
platform
|
|
Computer
software
|
|
Total
|
|
January 1
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Cost
|
|
$
|
8,111,362 |
|
|
$
|
—
|
|
|
$
|
5,083,092 |
|
|
$
|
386,561 |
|
|
$
|
381,807 |
|
|
$
|
13,962,822 |
|
|
Accumulated amortization and impairment
|
|
|
—
|
|
|
|
—
|
|
|
|
(1,359,018 |
)
|
|
|
(71,169 |
)
|
|
|
(26,478 |
)
|
|
|
(1,456,665 |
)
|
| |
|
$
|
8,111,362 |
|
|
$
|
—
|
|
|
$
|
3,724,074 |
|
|
$
|
315,392 |
|
|
$
|
355,329 |
|
|
$
|
12,506,157 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
January 1
|
|
$
|
8,111,362 |
|
|
$
|
—
|
|
|
$
|
3,724,074 |
|
|
$
|
315,392 |
|
|
$
|
355,329 |
|
|
$
|
12,506,157 |
|
|
Acquisition through business combination
|
|
|
2,279,812 |
|
|
|
572,159 |
|
|
|
685,334 |
|
|
|
210,630 |
|
|
|
—
|
|
|
|
3,747,935 |
|
|
Additions
|
|
|
—
|
|
|
|
—
|
|
|
|
—
|
|
|
|
—
|
|
|
|
44,648 |
|
|
|
44,648 |
|
|
Amortization expenses
|
|
|
—
|
|
|
|
(13,571 |
)
|
|
|
(903,515 |
)
|
|
|
(60,388 |
)
|
|
|
(80,918 |
)
|
|
|
(1,058,392 |
)
|
|
Exchange difference
|
|
|
(718,698 |
)
|
|
|
20,862 |
|
|
|
(317,571 |
)
|
|
|
(21,885 |
)
|
|
|
(34,041 |
)
|
|
|
(1,071,333 |
)
|
|
December 31
|
|
$
|
9,672,476 |
|
|
$
|
579,450 |
|
|
$
|
3,188,322 |
|
|
$
|
443,749 |
|
|
$
|
285,018 |
|
|
$
|
14,169,015 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
December 31
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Cost
|
|
$
|
9,672,476 |
|
|
$
|
595,256 |
|
|
$
|
5,291,436 |
|
|
$
|
566,591 |
|
|
$
|
387,532 |
|
|
$
|
16,513,291 |
|
|
Accumulated amortization
|
|
|
—
|
|
|
|
(15,806 |
)
|
|
|
(2,103,114 |
)
|
|
|
(122,842 |
)
|
|
|
(102,514 |
)
|
|
|
(2,344,276 |
)
|
| |
|
$
|
9,672,476 |
|
|
$
|
579,450 |
|
|
$
|
3,188,322 |
|
|
$
|
443,749 |
|
|
$
|
285,018 |
|
|
$
|
14,169,015 |
|
|
|
|
2023
|
|
Goodwill
|
|
Trademarks
(Note)
|
|
Customer
relationships
|
|
Website
platform
|
|
Computer
software
|
|
Total
|
|
January 1
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Cost
|
|
$
|
9,672,476 |
|
$
|
595,256 |
|
|
$
|
5,291,436 |
|
|
$
|
566,591 |
|
|
$
|
387,532 |
|
|
$
|
16,513,291 |
|
|
Accumulated amortization
|
|
|
—
|
|
|
(15,806 |
)
|
|
|
(2,103,114 |
)
|
|
|
(122,842 |
)
|
|
|
(102,514 |
)
|
|
|
(2,344,276 |
)
|
| |
|
$
|
9,672,476 |
|
$
|
579,450 |
|
|
$
|
3,188,322 |
|
|
$
|
443,749 |
|
|
$
|
285,018 |
|
|
$
|
14,169,015 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
January 1
|
|
$
|
9,672,476 |
|
$
|
579,450 |
|
|
$
|
3,188,322 |
|
|
$
|
443,749 |
|
|
$
|
285,018 |
|
|
$
|
14,169,015 |
|
|
Acquisition through business combination
|
|
$
|
51,069,453 |
|
|
21,486,396 |
|
|
|
8,496,699 |
|
|
|
—
|
|
|
|
977,732 |
|
|
|
82,030,280 |
|
|
Additions
|
|
|
—
|
|
|
—
|
|
|
|
—
|
|
|
|
—
|
|
|
|
93,347 |
|
|
|
93,347 |
|
|
Amortization expenses
|
|
|
—
|
|
|
(52,205 |
)
|
|
|
(1,402,133 |
)
|
|
|
(111,530 |
)
|
|
|
(243,906 |
)
|
|
|
(1,809,774 |
)
|
|
Disposal
|
|
|
—
|
|
|
—
|
|
|
|
—
|
|
|
|
—
|
|
|
|
(7,888 |
)
|
|
|
(7,888 |
)
|
|
Impairment
|
|
|
—
|
|
|
—
|
|
|
|
—
|
|
|
|
—
|
|
|
|
(298,424 |
)
|
|
|
(298,424 |
)
|
|
Exchange difference
|
|
|
—
|
|
|
(819 |
)
|
|
|
(14,920 |
)
|
|
|
(1,707 |
)
|
|
|
(11,354 |
)
|
|
|
(28,800 |
)
|
|
December 31
|
|
$
|
60,741,929 |
|
$
|
22,012,822 |
|
|
$
|
10,267,968 |
|
|
|
330,512 |
|
|
$
|
794,525 |
|
|
$
|
94,147,756 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
December 31
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Cost
|
|
$
|
60,741,929 |
|
$
|
22,083,887 |
|
|
$
|
13,788,135 |
|
|
|
566,591 |
|
|
$
|
2,139,623 |
|
|
$
|
99,320,165 |
|
|
Accumulated amortization
|
|
|
—
|
|
|
(71,065 |
)
|
|
|
(3,520,167 |
)
|
|
|
(236,079 |
)
|
|
|
(1,048,531 |
)
|
|
|
(4,875,842 |
)
|
|
Accumulated impairment
|
|
|
—
|
|
|
—
|
|
|
|
—
|
|
|
|
—
|
|
|
|
(296,567 |
)
|
|
|
(296,567 |
)
|
| |
|
$
|
60,741,929 |
|
$
|
22,012,822 |
|
|
$
|
10,267,968 |
|
|
$
|
330,512 |
|
|
$
|
794,525 |
|
|
$
|
94,147,756 |
|
|
|
|
2024
|
|
Goodwill
|
|
Trademarks
|
|
Customer
relationships
|
|
Website
platform
|
|
Computer
software
|
|
Total
|
|
January 1
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Cost
|
|
$
|
60,741,929 |
|
|
$
|
22,083,887 |
|
|
$
|
13,788,135 |
|
|
$
|
566,591 |
|
|
$
|
2,139,623 |
|
|
$
|
99,320,165 |
|
|
Accumulated amortization
|
|
|
—
|
|
|
|
(71,065 |
)
|
|
|
(3,520,167 |
)
|
|
|
(236,079 |
)
|
|
|
(1,048,531 |
)
|
|
|
(4,875,842 |
)
|
|
Accumulated impairment
|
|
|
—
|
|
|
|
—
|
|
|
|
—
|
|
|
|
—
|
|
|
|
(296,567 |
)
|
|
|
(296,567 |
)
|
| |
|
$
|
60,741,929 |
|
|
$
|
22,012,822 |
|
|
$
|
10,267,968 |
|
|
$
|
330,512 |
|
|
$
|
794,525 |
|
|
$
|
94,147,756 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
January 1
|
|
$
|
60,741,929 |
|
|
$
|
22,012,822 |
|
|
$
|
10,267,968 |
|
|
$
|
330,512 |
|
|
$
|
794,525 |
|
|
$
|
94,147,756 |
|
|
Acquisition through business combination
|
|
|
1,943,850 |
|
|
|
—
|
|
|
|
474,852 |
|
|
|
—
|
|
|
|
—
|
|
|
|
2,418,702 |
|
|
Additions
|
|
|
—
|
|
|
|
871 |
|
|
|
—
|
|
|
|
—
|
|
|
|
274,738 |
|
|
|
275,609 |
|
|
Amortization expenses
|
|
|
—
|
|
|
|
(50,876 |
)
|
|
|
(1,693,877 |
)
|
|
|
(108,233 |
)
|
|
|
(248,094 |
)
|
|
|
(2,101,080 |
)
|
|
Impairment
|
|
|
(28,165,304 |
)
|
|
|
(450,092 |
)
|
|
|
(358,522 |
)
|
|
|
(52,132 |
)
|
|
|
—
|
|
|
|
(29,026,050 |
)
|
|
Exchange difference
|
|
|
(560,422 |
)
|
|
|
(23,481 |
)
|
|
|
(113,205 |
)
|
|
|
(17,738 |
)
|
|
|
(61,457 |
)
|
|
|
(776,303 |
)
|
|
December 31
|
|
$
|
33,960,053 |
|
|
$
|
21,489,244 |
|
|
$
|
8,577,216 |
|
|
$
|
152,409 |
|
|
$
|
759,712 |
|
|
$
|
64,938,634 |
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
December 31
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Cost
|
|
$
|
62,072,215 |
|
|
$
|
22,046,603 |
|
|
$
|
13,927,330 |
|
|
$
|
530,650 |
|
|
$
|
2,104,882 |
|
|
$
|
100,681,680 |
|
|
Accumulated amortization
|
|
|
—
|
|
|
|
(116,327 |
)
|
|
|
(4,998,808 |
)
|
|
|
(327,158 |
)
|
|
|
(1,345,170 |
)
|
|
|
(6,787,463 |
)
|
|
Accumulated impairment
|
|
|
(28,112,162 |
)
|
|
|
(441,032 |
)
|
|
|
(351,306 |
)
|
|
|
(51,083 |
)
|
|
|
—
|
|
|
|
(28,955,583 |
)
|
| |
|
$
|
33,960,053 |
|
|
$
|
21,489,244 |
|
|
$
|
8,577,216 |
|
|
$
|
152,409 |
|
|
$
|
759,712 |
|
|
$
|
64,938,634 |
|
a) Acquisition of intangible assets through business combination please refer to Note 32 for details.
b) The impairment loss recognized for the year ended December 31, 2024 was mainly related to goodwill, when assessing impairment for goodwill, other related intangibles from each cash-generating unit is also considered in recognizing impairment, please refer to Note 11 b) for details.
c) The impairment loss recognized for the year ended December 31, 2023 was related to computer software, please refer to Note 11 c) for details.
|