| Schedule of Property and Equipment |
| | |
| | |
Furniture, | | |
| | |
| |
| | |
| | |
fixtures | | |
| | |
| |
| | |
Leasehold | | |
and office | | |
Computer | | |
| |
| | |
improvements | | |
equipment | | |
equipment | | |
Total | |
| | |
US$ | | |
US$ | | |
US$ | | |
US$ | |
| | |
| | |
| | |
| | |
| |
| Cost | |
| | |
| | |
| | |
| |
| At January 1, 2024 | |
| 172,601 | | |
| 175,703 | | |
| 1,052,424 | | |
| 1,400,728 | |
| Additions | |
| 187,732 | | |
| 17,606 | | |
| 132,170 | | |
| 337,508 | |
| Disposals/write-off | |
| - | | |
| - | | |
| (83,746 | ) | |
| (83,746 | ) |
| Exchange realignment | |
| (5,419 | ) | |
| (3,304 | ) | |
| (27,080 | ) | |
| (35,803 | ) |
| | |
| | | |
| | | |
| | | |
| | |
| At December 31, 2024 and January 1, 2025 | |
| 354,914 | | |
| 190,005 | | |
| 1,073,768 | | |
| 1,618,687 | |
| Additions | |
| 56,087 | | |
| 4,146 | | |
| 62,410 | | |
| 122,643 | |
| Disposals/write-off | |
| (101,251 | ) | |
| (54,368 | ) | |
| (76,285 | ) | |
| (231,904 | ) |
| Exchange realignment | |
| 8,137 | | |
| 2,285 | | |
| 25,621 | | |
| 36,043 | |
| At December 31, 2025 | |
| 317,887 | | |
| 142,068 | | |
| 1,085,514 | | |
| 1,545,469 | |
| | |
| | | |
| | | |
| | | |
| | |
| Accumulated depreciation | |
| | | |
| | | |
| | | |
| | |
| At January 1, 2024 | |
| 135,452 | | |
| 149,471 | | |
| 925,316 | | |
| 1,210,239 | |
| Provided for the year | |
| 154,721 | | |
| 15,172 | | |
| 139,140 | | |
| 309,033 | |
| Disposals/write-off | |
| - | | |
| - | | |
| (83,746 | ) | |
| (83,746 | ) |
| Exchange realignment | |
| (5,108 | ) | |
| (2,804 | ) | |
| (23,440 | ) | |
| (31,352 | ) |
| | |
| | | |
| | | |
| | | |
| | |
| At December 31, 2024 and January 1, 2025 | |
| 285,065 | | |
| 161,839 | | |
| 957,270 | | |
| 1,404,174 | |
| Provided for the year | |
| 52,802 | | |
| 14,898 | | |
| 98,147 | | |
| 165,847 | |
| Disposals/write-off | |
| (101,251 | ) | |
| (50,697 | ) | |
| (76,285 | ) | |
| (228,233 | ) |
| Exchange realignment | |
| 6,920 | | |
| 1,817 | | |
| 23,553 | | |
| 32,290 | |
| | |
| | | |
| | | |
| | | |
| | |
| At December 31, 2025 | |
| 243,536 | | |
| 127,857 | | |
| 1,002,685 | | |
| 1,374,078 | |
| | |
| | | |
| | | |
| | | |
| | |
| Net carrying amount | |
| | | |
| | | |
| | | |
| | |
| At December 31, 2025 | |
| 74,351 | | |
| 14,211 | | |
| 82,829 | | |
| 171,391 | |
| | |
| | | |
| | | |
| | | |
| | |
| At December 31, 2024 | |
| 69,849 | | |
| 28,166 | | |
| 116,498 | | |
| 214,513 | |
|