Share-Based Payment (Tables)
|
12 Months Ended |
Dec. 31, 2025 |
| Share-Based Payment [Abstract] |
|
| Schedule of Group's Share-Based Payment Arrangements |
For the year ended December 31, 2025, the Group’s share-based payment arrangements were as follows: | Type of arrangement | | Grant date | | Quantity granted | | Contract period | | Vesting conditions | | Employee stock options | | May 14, 2015 | | 15,886 | | 10 years | | Note 1 | | Employee stock options | | May 14, 2015 | | 8,344 | | 10 years | | Note 1 | | Employee stock options | | April 14, 2016 | | 398 | | 10 years | | Note 2 | | Employee stock options | | April 14, 2016 | | 2,383 | | 10 years | | Note 3 | | Employee stock options | | April 7, 2017 | | 1,799 | | 10 years | | Note 1 | | Employee stock options | | March 11, 2019 | | 185 | | 10 years | | Note 1 | | Employee stock options | | March 11, 2019 | | 185 | | 10 years | | Note 1 | | Employee stock options | | March 11, 2019 | | 185 | | 10 years | | Note 1 | | Employee stock options | | October 4, 2019 | | 185 | | 10 years | | Note 1 | | Employee stock options | | January 9, 2020 | | 185 | | 10 years | | Note 1 | | Employee stock options | | March 9, 2020 | | 185 | | 10 years | | Note 1 | | Employee stock options | | April 27, 2020 | | 83 | | 10 years | | Note 1 | | Employee stock options | | July 31, 2020 | | 3,318 | | 10 years | | Note 1 | | Employee stock options | | November 2, 2020 | | 2,489 | | 10 years | | Note 1 | | Employee stock options | | May 3, 2021 | | 1,660 | | 10 years | | Note 1 | | Employee stock options | | July 1, 2021 | | 185 | | 10 years | | Note 1 | | Employee stock options | | July 1, 2021 | | 185 | | 10 years | | Note 1 | | Employee stock options | | July 1, 2021 | | 185 | | 10 years | | Note 1 | | Employee stock options | | September 1, 2021 | | 83 | | 10 years | | Note 3 | | Employee stock options | | February 10, 2022 | | 185 | | 10 years | | Note 1 | | Employee stock options | | February 10, 2022 | | 536 | | 10 years | | Note 1 | | Employee stock options | | February 10, 2022 | | 367 | | 10 years | | Note 1 | | Employee stock options | | February 10, 2022 | | 1,660 | | 10 years | | Note 4 | | Employee stock options | | June 10, 2022 | | 535 | | 10 years | | Note 3 | | Employee stock options | | June 10, 2022 | | 653 | | 10 years | | Note 3 | | Employee stock options | | June 21, 2022 | | 1,751 | | 10 years | | Note 4 | | Employee stock options | | May 31, 2023 | | 150 | | 10 years | | Note 1 | | Employee stock options | | May 31, 2023 | | 509 | | 10 years | | Note 1 | | Employee stock options | | May 31, 2023 | | 527 | | 10 years | | Note 1 | | Employee stock options | | July 31, 2023 | | 751 | | 10 years | | Note 1 | | Employee stock options | | July 31, 2023 | | 278 | | 10 years | | Note 1 | | Employee stock options | | July 31, 2023 | | 1,362 | | 10 years | | Note 1 | | Employee stock options | | August 21, 2023 | | 553 | | 10 years | | Note 1 | | Employee stock options | | January 1, 2024 | | 111 | | 10 years | | Note 3 | | Employee stock options | | January 1, 2024 | | 278 | | 10 years | | Note 1 |
| Employee stock options | | January 1, 2024 | | 111 | | 10 years | | Note 1 |
| Employee stock options | | September 1, 2024 | | 1,245 | | 10 years | | Note 3 |
| Type of arrangement | | Grant date | | Quantity granted | | Contract period | | Vesting conditions | | Employee stock options | | September 1, 2024 | | 56 | | 10 years | | Note 1 | | Employee stock options | | November 20, 2024 | | 3,574 | | 10 years | | Note 1 | | Employee stock options | | December 2, 2025 | | 9,000 | | 10 years | | Note 4 | | Restricted stocks to employees | | January 1, 2024 | | 231 | | 4 years | | Note 6, 10 | | Restricted stocks to employees | | September 1, 2024 | | 88 | | 4 years | | Note 6, 10 | | Restricted stocks to employees | | November 20, 2024 | | 110 | | 6 months | | Note 7, 10 | | Restricted stocks to employees | | November 20, 2024 | | 438 | | 6 months | | Note 7, 10 | | Restricted shares to employees | | February 10, 2025 | | 1,073 | | 4 years | | Note 6, 10 | | Restricted shares to employees | | May 1, 2025 | | 2,042 | | 1 years | | Note 8, 10 | | Restricted shares to employees | | December 2, 2025 | | 11,355 | | - | | Note 9, 10 |
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| Schedule of Share-Based Payment Arrangements |
Details of the share-based payment arrangements are as follows:
| | |
2024 | |
| Stock options | |
No. of
options | | |
Weighted-average
exercise
price | |
| Options outstanding at January 1 | |
| 36,107 | | |
| 65.196139 | |
| Options granted | |
| 5,375 | | |
| 203.774536 | |
| Options exercised | |
| (1,519 | ) | |
| 15.094163 | |
| Options forfeited | |
| (692 | ) | |
| 201.972966 | |
| Options outstanding at December 31 | |
| 39,271 | | |
| 83.679889 | |
| Options exercisable at December 31 | |
| 32,825 | | |
| | |
| | |
2025 | |
| Stock options | |
No. of options | | |
Weighted-average
exercise price | |
| Options outstanding at January 1 | |
| 39,271 | | |
| 83.679889 | |
| Options granted | |
| 9,000 | | |
| 5.560000 | |
| Options forfeited | |
| (22,347 | ) | |
| 33.000042 | |
| Options outstanding at December 31 | |
| 25,924 | | |
| 100.121485 | |
| Options exercisable at December 31 | |
| 13,889 | | |
| | |
|
| Schedule of Restricted Stock |
| | |
2024 | | |
2025 | |
| Restricted stocks | |
No. of
restricted
stocks | | |
No. of
restricted
stocks | |
| Restricted stocks granted but not yet vested at January 1 | |
| - | | |
| 636 | |
| Restricted stocks granted | |
| 867 | | |
| 14,470 | |
| Restricted stocks vested | |
| (231 | ) | |
| (15,106 | ) |
| Restricted stocks granted but not yet vested at December 31 | |
| 636 | | |
| — | |
|
| Schedule of Expiry Date and Exercise Price of Stock Options Outstanding at Balance Sheet |
The expiry date and exercise price of stock options outstanding at balance sheet date are as follows: | | | | | December 31, 2024 | | | December 31, 2025 | | | Grant date | | Expiration Date | | Quantity | | | Exercise price | | | Quantity | | | Exercise price | | | May 14, 2015 | | May 13, 2025 | | | 15,886 | | | | 3.575621 | | | | - | | | | - | | | May 14, 2015 | | May 13, 2025 | | | 1,192 | | | | 3.575621 | | | | - | | | | - | | | April 14, 2016 | | April 13, 2026 | | | 398 | | | | 3.575621 | | | | 398 | | | | 3.575621 | | | April 7, 2017 | | April 6, 2027 | | | 1,472 | | | | 57.120609 | | | | 1,472 | | | | 57.120609 | | | March 11, 2019 | | March 10, 2029 | | | 185 | | | | 88.501194 | | | | 185 | | | | 88.501194 | | | March 11, 2019 | | March 10, 2029 | | | 185 | | | | 88.501194 | | | | - | | | | - | | | October 4, 2019 | | October 3, 2029 | | | 185 | | | | 112.882436 | | | | 185 | | | | 112.882436 | | | January 9, 2020 | | January 8, 2030 | | | 185 | | | | 88.501194 | | | | 185 | | | | 88.501194 | | | July 31, 2020 | | July 30, 2030 | | | 3,318 | | | | 134.323144 | | | | 2,765 | | | | 134.323144 | | | November 2, 2020 | | November 1, 2030 | | | 2,489 | | | | 112.882436 | | | | - | | | | - | | | May 3, 2021 | | May 2, 2031 | | | 1,660 | | | | 134.323144 | | | | 1,660 | | | | 134.323144 | | | July 1, 2021 | | June 30, 2031 | | | 185 | | | | 141.863902 | | | | - | | | | - | | | July 1, 2021 | | June 30, 2031 | | | 185 | | | | 141.863902 | | | | 185 | | | | 141.863902 | | | July 1, 2021 | | June 30, 2031 | | | 185 | | | | 88.501194 | | | | 185 | | | | 88.501194 | | | February 10, 2022 | | February 9, 2032 | | | 185 | | | | 88.501194 | | | | 185 | | | | 88.501194 | | | February 10, 2022 | | February 9, 2032 | | | 536 | | | | 141.863902 | | | | 351 | | | | 141.863902 | | | February 10, 2022 | | February 9, 2032 | | | 367 | | | | 141.863902 | | | | - | | | | - | | | February 10, 2022 | | February 9, 2032 | | | 1,660 | | | | 141.863902 | | | | 1,162 | | | | 141.863902 | | | May 31, 2023 | | May 30, 2033 | | | 150 | | | | 134.323144 | | | | - | | | | - | | | May 31, 2023 | | May 30, 2033 | | | 370 | | | | 141.863902 | | | | 185 | | | | 141.863902 | | | May 31, 2023 | | May 30, 2033 | | | 527 | | | | 141.863902 | | | | 416 | | | | 141.863902 | | | July 31, 2023 | | July 30, 2033 | | | 751 | | | | 180.345276 | | | | 695 | | | | 180.345276 | | | July 31, 2023 | | July 30, 2033 | | | 278 | | | | 180.345276 | | | | 278 | | | | 180.345276 | | | July 31, 2023 | | July 30, 2033 | | | 1,362 | | | | 180.345276 | | | | 1,279 | | | | 180.345276 | | | January 1, 2024 | | December 31, 2033 | | | 111 | | | | 134.323144 | | | | 111 | | | | 134.323144 | | | January 1, 2024 | | December 31, 2033 | | | 278 | | | | 180.345276 | | | | 139 | | | | 180.345276 | | | January 1, 2024 | | December 31, 2033 | | | 111 | | | | 180.345276 | | | | 111 | | | | 180.345276 | | | September 1, 2024 | | August 31, 2034 | | | 1,245 | | | | 180.345276 | | | | 1,245 | | | | 180.345276 | | | September 1, 2024 | | August 31, 2034 | | | 56 | | | | 180.345276 | | | | 56 | | | | 180.345276 | | | November 20, 2024 | | November 19, 2034 | | | 3,574 | | | | 217.000232 | | | | 3,491 | | | | 217.000232 | | | December 2, 2025 | | December 1, 2035 | | | - | | | | - | | | | 9,000 | | | | 5.560000 | |
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| Schedule of Fair Value of Stock Options Granted on Grant Date is Measured Using the Binomial Model |
The fair value of stock options granted on grant date is measured using the binomial model. Relevant information is as follow: | Type of Arrangement | | Grant date | | Stock
price | | | Exercise
price | | | Expected
price
volatility | | Expected
option
life | | | Expected
dividend | | | Risk-free
interest
rate | | Fair value per unit | | | Employee stock options | | May 14, 2015 | | 7.969695 | | | 3.575621 | | | 40% | | 9.38 | | | | - | | | 2.231% | | | 4.398052~5.034948 | | | Employee stock options | | May 14, 2015 | | 7.969695 | | | 3.575621 | | | 40% | | 7.80 | | | | - | | | 2.231% | | | 4.785398~5.304752 | | | Employee stock options | | April 14, 2016 | | 8.668436 | | | 3.575621 | | | 44% | | 10.00 | | | | - | | | 1.793% | | | 5.096070 | | | Employee stock options | | April 14, 2016 | | 8.668436 | | | 3.575621 | | | 44% | | 8.79 | | | | - | | | 1.793% | | | 5.227355~5.770760 | | | Employee stock options | | April 7, 2017 | | 5.560450 | | | 57.120609 | | | 42% | | 7.84 | | | | - | | | 2.383% | | | 0.354795~0.382463 | | | Employee stock options | | March 11, 2019 | | 30.544953 | | | 88.501194 | | | 39% | | 8.26 | | | | - | | | 2.640% | | | 6.166785~6.640750 | | | Employee stock options | | March 11, 2019 | | 30.544953 | | | 88.501194 | | | 39% | | 8.93 | | | | - | | | 2.640% | | | 6.166785~6.616337 | | | Employee stock options | | March 11, 2019 | | 30.544953 | | | 88.501194 | | | 39% | | 8.12 | | | | - | | | 2.640% | | | 6.273838~6.769141 | | | Employee stock options | | October 4, 2019 | | 40.794235 | | | 112.882436 | | | 39% | | 8.82 | | | | - | | | 1.530% | | | 7.812732~8.422141 | | | Employee stock options | | January 9, 2020 | | 48.814926 | | | 88.501194 | | | 40% | | 7.28 | | | | - | | | 1.856% | | | 13.917672~15.081516 | | | Employee stock options | | March 9, 2020 | | 47.614914 | | | 112.882436 | | | 40% | | 7.75 | | | | - | | | 0.543% | | | 10.532830~11.407160 | | | Employee stock options | | April 27, 2020 | | 47.495745 | | | 112.882436 | | | 45% | | 7.84 | | | | - | | | 0.661% | | | 12.571547~13.812607 | | | Employee stock options | | July 31, 2020 | | 30.896855 | | | 134.323144 | | | 47% | | 7.84 | | | | - | | | 0.529% | | | 5.635858~6.118683 | | | Employee stock options | | November 2, 2020 | | 30.769005 | | | 112.882436 | | | 49% | | 7.84 | | | | - | | | 0.845% | | | 7.153593~7.804956 | | | Employee stock options | | May 3, 2021 | | 73.819320 | | | 134.323144 | | | 52% | | 7.88 | | | | - | | | 1.600% | | | 27.581995~31.297039 | | | Employee stock options | | July 1, 2021 | | 73.830893 | | | 141.863902 | | | 53% | | 8.84 | | | | - | | | 1.459% | | | 26.184152~29.396479 | | | Employee stock options | | July 1, 2021 | | 73.830893 | | | 141.863902 | | | 53% | | 7.84 | | | | - | | | 1.459% | | | 26.888318~30.849838 | | | Employee stock options | | July 1, 2021 | | 73.830893 | | | 88.501194 | | | 53% | | 8.84 | | | | - | | | 1.459% | | | 31.187454~36.075746 | | | Employee stock options | | September 1, 2021 | | 73.709192 | | | 141.863902 | | | 53% | | 9.00 | | | | - | | | 1.295% | | | 25.989394~27.712919 | | | Employee stock options | | February 10, 2022 | | 74.480809 | | | 88.501194 | | | 53% | | 9.48 | | | | - | | | 2.032% | | | 31.860878~34.817868 | | | Employee stock options | | February 10, 2022 | | 74.480809 | | | 141.863902 | | | 53% | | 8.84 | | | | - | | | 2.032% | | | 26.846003~30.277862 | | | Employee stock options | | February 10, 2022 | | 74.480809 | | | 141.863902 | | | 53% | | 8.20 | | | | - | | | 2.032% | | | 27.326116~31.200474 | | | Employee stock options | | February 10, 2022 | | 74.480809 | | | 141.863902 | | | 53% | | 9.40 | | | | - | | | 2.032% | | | 27.286152 | | | Employee stock options | | June 10, 2022 | | 87.078757 | | | 88.501194 | | | 56% | | 10.00 | | | | - | | | 3.158% | | | 39.164202 | | | Employee stock options | | June 10, 2022 | | 87.078757 | | | 22.730774 | | | 56% | | 10.00 | | | | - | | | 3.158% | | | 64.383788 | | | Employee stock options | | June 21, 2022 | | 87.186353 | | | 57.120609 | | | 56% | | 10.00 | | | | - | | | 3.278% | | | 45.229901 | | | Employee stock options | | May 31, 2023 | | 139.079065 | | | 134.323144 | | | 57% | | 9.06 | | | | - | | | 3.646% | | | 66.464097~78.315022 | | | Employee stock options | | May 31, 2023 | | 139.079065 | | | 141.863902 | | | 57% | | 8.85 | | | | - | | | 3.646% | | | 63.192276~77.126403 | | | Employee stock options | | May 31, 2023 | | 139.079065 | | | 141.863902 | | | 57% | | 7.85 | | | | - | | | 3.646% | | | 66.527027~81.592268 | | | Employee stock options | | July 31, 2023 | | 138.753565 | | | 180.345276 | | | 57% | | 8.85 | | | | - | | | 3.962% | | | 59.907254~71.311159 | | | Employee stock options | | July 31, 2023 | | 138.753565 | | | 180.345276 | | | 57% | | 7.85 | | | | - | | | 3.962% | | | 62.236390~75.671055 | | | Employee stock options | | July 31, 2023 | | 138.753565 | | | 180.345276 | | | 57% | | 9.48 | | | | - | | | 3.962% | | | 59.916838~66.643845 | | | Employee stock options | | August 21, 2023 | | 138.735482 | | | 217.000232 | | | 57% | | 7.84 | | | | - | | | 4.341% | | | 57.003248~70.411874 | | | Employee stock options | | January 1, 2024 | | 138.843982 | | | 134.323144 | | | 44% | | 9.90 | | | | - | | | 3.880% | | | 59.003991~59.386273 | | | Employee stock options | | January 1, 2024 | | 138.843982 | | | 180.345276 | | | 44% | | 9.48 | | | | - | | | 3.880% | | | 52.406279~56.862018 | | | Employee stock options | | January 1, 2024 | | 138.843982 | | | 180.345276 | | | 44% | | 8.84 | | | | - | | | 3.880% | | | 52.406279~60.009787 | | | Employee stock options | | September 1, 2024 | | 166.782762 | | | 180.345276 | | | 46% | | 8.17 | | | | - | | | 3.890% | | | 72.263971~80.672910 | | | Employee stock options | | September 1, 2024 | | 166.782762 | | | 180.345276 | | | 46% | | 8.85 | | | | - | | | 3.890% | | | 70.440807~81.180329 | | | Employee stock options | | November 20, 2024 | | 184.884198 | | | 217.000232 | | | 46% | | 7.84 | | | | - | | | 4.405% | | | 79.816302~93.158019 | | | Employee stock options | | December 2, 2025 | | 5.560000 | | | 5.560000 | | | 41% | | 10.00 | | | | | | | 4.09% | | | 3.263000 | |
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| Schedule of Fair Value of Restricted Stocks Granted on Grant Date is Measured Using the Discounted Cash Flow Method |
In 2024, the fair value of restricted stocks granted on grant date is measured using the discounted cash flow method, with relevant
information is as follows. | Type of Arrangement | | Grant date | | Stock price | | | Exercise
price | | Perpetual
growth
rate | | Expected
life | | Expected
dividend | | Discount
rate | | Fair value
per unit | | | Restricted stocks to employees | | January 1, 2024 | | 138.843982 | | | - | | 2.0% | | 4 | | - | | 10.8% | | 138.843982 | | | Restricted stocks to employees | | September 1, 2024 | | 166.782762 | | | - | | 2.0% | | 4 | | - | | 10.7% | | 166.782762 | | | Restricted stocks to employees | | November 20, 2024 | | 184.884198 | | | - | | 2.0% | | 0.5 | | - | | 10.7% | | 184.884198 | | | Restricted stocks to employees | | February 10, 2025 | | 2.400000 | | | - | | - | | 4 | | - | | - | | 2.400000 | | | Restricted stocks to employees | | May 1, 2025 | | 0.380000 | | | - | | - | | 0.7 | | - | | - | | 0.380000 | | | Restricted stocks to employees | | December 2, 2025 | | 5.560000 | | | - | | - | | - | | - | | - | | 5.560000 | |
|
| Schedule of Share-Based Payment Transactions Related to Employee Stock Options and Restricted Stocks |
Expenses incurred on share-based payment transactions related to employee stock options and restricted stocks are shown below:
| | |
Year ended December 31, | |
| | |
2023 | | |
2024 | | |
2025 | |
| | |
| | | |
| | | |
| | |
| Share based payments | |
$ | 118,800 | | |
$ | 250,952 | | |
$ | 483,592 | |
|