Employee benefits (Tables)
|
12 Months Ended |
Dec. 31, 2025 |
|---|
| Employee benefits [Abstract] |
|
| Net Defined Benefit Liability |
| |
|
As of December 31,
|
|
| |
|
2025
|
|
|
2024
|
|
|
Net defined benefit liability:
|
|
|
|
|
|
|
|
Liability for social security contributions
|
|
$
|
9,840,910
|
|
|
$
|
8,928,403
|
|
|
Liability for long-service leave
|
|
|
11,858,640
|
|
|
|
10,175,001
|
|
|
Total employee benefit liability
|
|
|
21,699,550
|
|
|
|
19,103,404
|
|
| |
|
|
|
|
|
|
|
|
|
Non-current
|
|
$
|
11,858,640
|
|
|
$
|
10,175,001
|
|
| |
|
|
|
|
|
|
|
|
|
Current
|
|
$
|
9,840,910
|
|
|
$
|
8,928,403
|
|
|
| Movement in Net Defined Benefit Liability |
Movement in net defined benefit liability
| |
|
As of December 31,
|
|
| |
|
2025
|
|
|
2024
|
|
|
2023
|
|
| |
|
|
|
|
|
|
|
|
|
|
Balance as of January 1,
|
|
$
|
10,175,001
|
|
|
$
|
8,766,021
|
|
|
$ |
6,654,318 |
|
|
Included in profit and loss:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Current service cost
|
|
|
2,410,219
|
|
|
|
1,324,563
|
|
|
|
1,706,150 |
|
|
Interest cost
|
|
|
966,889
|
|
|
|
179,510
|
|
|
|
544,326 |
|
| |
|
|
13,552,109
|
|
|
|
10,270,094
|
|
|
|
8,904,794 |
|
|
Included in OCI
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Remeasurement in loss (gain)
|
|
|
(1,454,945
|
)
|
|
|
(16,372
|
)
|
|
|
(124,616 |
) |
|
Payments
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Benefits paid
|
|
|
(238,524
|
)
|
|
|
(78,721
|
)
|
|
|
(14,157 |
) |
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Balance as of December 31,
|
|
$
|
11,858,640
|
|
|
$
|
10,175,001
|
|
|
$ |
8,766,021 |
|
|
| Principal Actuarial Assumption |
The following were the principal actuarial assumption at the reporting date (expressed as weighted averages):
| |
|
2025
|
|
|
2024
|
|
| |
|
|
|
|
|
|
|
Discount rate
|
|
|
9.50
|
%
|
|
|
10.70
|
%
|
|
Salary growth
|
|
|
5.50
|
%
|
|
|
5.50
|
%
|
|
Future salary growth
|
|
|
5.00
|
%
|
|
|
5.00
|
%
|
|
| Sensitivity Analysis Effects Defined Benefit Obligation Amount |
Reasonably possible changes at the reporting date to one of the relevant actuarial assumptions, holding other assumptions constant, would
have affected the defined benefit obligation by the amounts shown below:
| |
|
As of December 31, 2025
|
|
|
As of December 31, 2024
|
|
| |
|
Increase
|
|
|
Decrease
|
|
|
Increase
|
|
|
Decrease
|
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
Discount rate (1% variance)
|
|
$
|
(559,177
|
)
|
|
$
|
612,606
|
|
|
$
|
(670,015
|
)
|
|
$
|
747,123
|
|
| |
|
$
|
(559,177
|
)
|
|
$
|
612,606
|
|
|
$
|
(670,015
|
)
|
|
$
|
747,123
|
|
|