| Schedule of Income from Wealth Management Services |
| | |
2025 | | |
2024 | | |
2023 | |
| | |
US$ | | |
US$ | | |
US$ | |
| | |
| | |
| | |
| |
| Income from wealth management services | |
| | |
| | |
| |
| Unrealized fair value change of trading of digital assets, listed securities, funds and derivative contracts (note (a)) | |
| 45,354,354 | | |
| 5,865,294 | | |
| 5,288,523 | |
| Realized (loss) gain on trading of listed securities, funds and derivative contracts | |
| (5,828,824 | ) | |
| 9,745,407 | | |
| — | |
| Interest income on trading of digital assets and derivative contracts | |
| 1,859,490 | | |
| 916,616 | | |
| — | |
| Services fee income | |
| 73,209 | | |
| 236,228 | | |
| — | |
| Unrealized fair value change on investment in trust | |
| — | | |
| — | | |
| 403,533 | |
| | |
| 41,458,229 | | |
| 16,763,545 | | |
| 5,692,056 | |
| Income from securities advising and asset management services | |
| | | |
| | | |
| | |
| Performance fee income | |
| 2,785,944 | | |
| — | | |
| — | |
| Gain on disposal of financial assets at FVTPL | |
| 323,084 | | |
| — | | |
| — | |
| | |
| 3,109,028 | | |
| — | | |
| — | |
| Total revenue | |
| 44,567,257 | | |
| 16,763,545 | | |
| 5,692,056 | |
| (a) | The
Company trades cryptocurrencies and relevant derivative contracts over-the-counter and in cryptocurrency exchange, by purchasing cryptocurrencies
with a view to their resale in the near future, and generating a profit from fluctuations in the prices, the Company applies the guidance
in IAS 2 for commodity broker-traders and measures the cryptocurrencies at fair value less costs to sell. The Company considers that
there are no significant “costs to sell” virtual assets and hence the measurement of virtual assets is based on their fair
values with changes in fair values recognized in profit or loss in the period of the changes. |
|