| Schedule of movements in credit loss allowance |
The
movements in credit loss allowance are as follows:
Schedule
of movements in credit loss allowance
| | |
Credit loss allowance | |
| | |
$ | |
| Balance as of December 31, 2025 | |
| 5,689,538 | |
| Changes in credit risk | |
| 4,060,764 | |
| Written off | |
| (234,711 | ) |
| Balance as of March 31, 2026 | |
| 1,394,063 | |
|
| Schedule of maturity profile of the group’s financial assets and liabilities |
The
table below summarizes the maturity profile of the Group and Group’s financial assets and liabilities at the reporting date based
on contractual undiscounted repayment obligations:
Schedule
of maturity profile of the group’s financial assets and liabilities
| | |
Less than 1 year | | |
More than 1 years but less than 5 years | | |
More than 5 years | | |
Total | |
| Group | |
$ | | |
$ | | |
$ | | |
$ | |
| | |
| | |
| | |
| | |
| |
| Financial assets | |
| | | |
| | | |
| | | |
| | |
| Cash and cash equivalents | |
| 2,507,268 | | |
| - | | |
| - | | |
| 2,507,268 | |
| Other receivables | |
| 2,313,996 | | |
| 1,122,960 | | |
| - | | |
| 3,436,956 | |
| Trade receivables | |
| 1,394,063 | | |
| - | | |
| - | | |
| 1,394,063 | |
| Financial Assets As of March 31, 2026 | |
| 6,215,327 | | |
| 1,122,960 | | |
| - | | |
| 7,338,287 | |
| Financial assets | |
| 6,215,327 | | |
| 1,122,960 | | |
| - | | |
| 7,338,287 | |
| | |
| | | |
| | | |
| | | |
| | |
| Financial liabilities | |
| | | |
| | | |
| | | |
| | |
| Trade and other payables | |
| 6,944,854 | | |
| 1,329,365 | | |
| - | | |
| 8,274,219 | |
| Taxes payables | |
| 23,291 | | |
| - | | |
| - | | |
| 23,291 | |
| Financial Liabilities As of March 31, 2026 | |
| (6,968,145 | ) | |
| (1,329,365 | ) | |
| - | | |
| (8,297,510 | ) |
| Financial liabilities | |
| (6,968,145 | ) | |
| (1,329,365 | ) | |
| - | | |
| (8,297,510 | ) |
| | |
| | | |
| | | |
| | | |
| | |
| Net undiscounted financial assets as of As of March 31, 2026 | |
| (752,818 | ) | |
| (206,405 | ) | |
| - | | |
| (959,223 | ) |
|