| Schedule of 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 |
|
|