v3.26.1
Financial Liabilities at Fair Value through Profit or Loss (Tables)
 12 Months Ended
Dec. 31, 2025
Financial Liabilities at Fair Value Through Profit or Loss [Abstract]  
Schedule of Convertible Preference Shares
   Note  December 31,
2024		   December 31,
2025		 
            
Current item:             
Financial liabilities mandatorily measured at fair value through profit or loss             
Contingent consideration of acquisition of subsidiaries  b  $1,374,290   $
-
 
Convertible promissory note  d   5,670,000    5,133,000 
Warrants  e   824,797    306,544 
      $7,869,087   $5,439,544 
Non-Current item:             
Financial liabilities mandatorily measured at fair value through profit or loss             
Convertible promissory note  d  $1,431,000   $
-
 
      $9,300,087   $5,439,544 
Schedule of Amounts Recognized in Profit of Loss Amounts recognized in profit of loss in relation to the financial liabilities at fair value through profit or loss are listed below:
      Year ended December 31, 
   Note  2023   2024   2025 
                
Gain/(losses) recognized in “Other gains and losses” (see Note 25)               
Contingent consideration of acquisition of subsidiaries  b   $44,131   $124,212   $1,251,127 
Preference shares liabilities  c    5,436,783    
-
    
-
 
Convertible promissory note  d    
-
    (586,007)   (1,304,555)
Warrants  e    
-
    (214,769)   660,253 
      $5,480,914   $(676,564)  $606,825 
Schedule of Convertible Preference Shares

As shown in the table below, the Company had issued series of convertible preference shares, which were assessed as financial liabilities at fair value through profit or loss due to either its redemption option or contingent settlement provisions feature.

 

   Authorized shares (in      Shares issued (in   Total   May 22, 2023 
   thousands of shares)   Issuance date  thousands of shares)   issuance amount   Share price   Total amount 
Series A   34   2015.5.20~2016.7.20   34   $1,200,000    131.279354   $4,405,739 
Series B   33   2016.10.31~2017.4.11   33    1,869,000    134.780833    4,410,061 
Series B-1   2   2017.11.9~2017.11.27   2    180,000    136.135819    307,451 
Series C   40   2018.2.1~2019.3.14   40    3,500,000    136.582839    5,401,508 
Series C-1   24   2019.3.14~2019.10.2   24    2,217,055    135.690064    3,282,230 
Series C-2   10   2019.6.13~2019.10.2   10    1,103,300    136.806531    1,337,131 
Series D-1   23   2020.6.25   23    3,300,000    141.663357    3,295,335 
Series D-2   61   2020.11.19~2022.5.12   32    4,592,249    138.137284    4,471,615 
Total           198   $17,961,604        $26,911,070 
Schedule of Issued Convertible Promissory Notes Between January and October of 2024, the Company issued convertible promissory notes with a maturity date on December 7, 2024 to its existing shareholders and other third parties (refer to as the “2024 Convertible Promissory Notes”) as follows:
Holder  Issuance date  Issuance
amount		   Interest
rate		   Note 
A  2024.1.2  $509,041    10%  1 
B  2024.1.4   300,000    10%  2 
A  2024.3.6   250,000    10%  2 
C  2024.3.19   100,000    10%  2 
D  2024.3.20   66,430    10%  2 
E  2024.5.16   100,000    10%  2 
F  2024.6.3   150,000    10%  2 
G  2024.8.15   150,000    10%  2 
H  2024.9.12   100,000    10%  2 
I  2024.10.23   1,000,000    10%  2 
      $2,725,471          
Schedule of Issued Series of Convertible Preference Shares Between June and September of 2025, the Company issued convertible promissory notes maturing in one year to its existing shareholders and other third parties (refer to as the “2025 Convertible Promissory Notes”) as follows:
Holder  Issuance date  Issuance amount   Interest rate 
J  2025.6.13  $50,000    10%
K  2025.7.16   25,000    10%
L  2025.8.12   150,000    10%
L  2025.9.22   150,000    10%
      $375,000