| RECONCILIATION OF LIABILITIES FROM FINANCING ACTIVITIES |
| 27. |
RECONCILIATION OF LIABILITIES FROM FINANCING ACTIVITIES |
| 2025 | |
Lease | |
| | |
liabilities | |
| | |
US$ | |
| At January 1, 2025 | |
| 735,550 | |
| Changes from financing cash flows | |
| (724,633 | ) |
| Interest paid classified as operating cash flows | |
| (53,629 | ) |
| | |
| | |
| Non-cash transactions: | |
| | |
| New leases and remeasurement of lease modifications | |
| 905,949 | |
| Finance costs accrued | |
| 53,629 | |
| Exchange realignment | |
| 25,098 | |
| At December 31, 2025 | |
| 941,964 | |
| 2024 | |
Lease | |
| | |
liabilities | |
| | |
US$ | |
| At January 1, 2024 | |
| 606,061 | |
| Changes from financing cash flows | |
| (721,892 | ) |
| Interest paid classified as operating cash flows | |
| (23,700 | ) |
| | |
| | |
| Non-cash transactions: | |
| | |
| Remeasurement of lease modifications | |
| 866,795 | |
| Finance costs accrued | |
| 23,700 | |
| Exchange realignment | |
| (15,414 | ) |
| At December 31, 2024 | |
| 735,550 | |
| 2023 | |
| | |
Lease | |
| | |
Loan notes | | |
liabilities | |
| | |
US$ | | |
US$ | |
| At January 1, 2023 | |
| 8,745,192 | | |
| 785,687 | |
| Changes from financing cash flows | |
| (27,720,827 | ) | |
| (730,908 | ) |
| Interest paid classified as operating cash flows | |
| - | | |
| (48,363 | ) |
| Non-cash transactions: | |
| | | |
| | |
| New leases and remeasurement of lease modifications | |
| - | | |
| 549,622 | |
| Finance costs accrued | |
| 18,975,635 | | |
| 48,363 | |
| Exchange realignment | |
| - | | |
| 1,660 | |
| At December 31, 2023 | |
| - | | |
| 606,061 | |
|