| Schedule of Finance Costs |
| | |
Year ended December 31, | |
| | |
2023 | | |
2024 | | |
2025 | |
| | |
| | |
| | |
| |
| Interest expense | |
| | |
| | |
| |
| Bank loans | |
$ | 195,235 | | |
$ | 254,090 | | |
$ | 368,463 | |
| Other loans | |
| 28,439 | | |
| 44,036 | | |
| 237,331 | |
| Preferred shares liabilities (recognized as “Financial liabilities at amortized cost”) | |
| 27,543 | | |
| 28,041 | | |
| 28,889 | |
| Lease liabilities | |
| 42,419 | | |
| 66,640 | | |
| 65,137 | |
| Finance costs of issuing convertible notes at discount (note 1) | |
| - | | |
| 7,734,993 | | |
| - | |
| Commitment Fee (note 2) | |
| - | | |
| 18,750 | | |
| 225,000 | |
| Other | |
| 5,322 | | |
| 21,322 | | |
| 2,802 | |
| | |
$ | 298,958 | | |
$ | 8,167,872 | | |
$ | 927,622 | |
| Note 1: | Finance costs related to issuing convertible notes at
discount, please refer to Note 19 f) for details. |
| Note 2: | The Commitment Share related to Tumim equity line of credit
is amortized over the contract period. Please refer to Note 19 l) for details. |
|