v3.26.1
Income tax expense (Tables)
 12 Months Ended
Dec. 31, 2025
Income taxes paid (refund) [abstract]  
Summary of income tax credit
20252024
Enterprise Income Tax ("EIT")$— $— 
Schedule of reconciliation between tax credit credited to profit or loss and accounting loss
The income tax expense for the year can be reconciled to the profit before tax per the statement of profit or loss and other comprehensive income as follows:
20252024
Profit before tax$5,804,192 $4,472,893 
Tax at the domestic rate of 16.5% (Note)
957,692 738,027 
Tax effect of income not taxable for tax purposes(4,577,504)(5,178,539)
Tax effect of expenses not deductible for tax purposes208,014 843,431 
Tax effect of deductible temporary differences not recognized197,756 275,759 
Tax effect of tax losses not recognized4,274,704 4,425,036 
Effect of different tax rates of subsidiaries operating in other jurisdictions(1,060,662)(1,103,714)
Income tax expense for the year$— $—