Financial instruments (Tables)

12 Months Ended

Dec. 31, 2025

Disclosure of detailed information about financial instruments [abstract]

Disclosure of financial assets


						2025						2024
Financial assets
Amortized cost						$	626,749,290					$	631,491,775
Financial liabilities
Amortized cost						$	2,399,244					$	9,162,827

Disclosure of financial liabilities


						2025						2024
Financial assets
Amortized cost						$	626,749,290					$	631,491,775
Financial liabilities
Amortized cost						$	2,399,244					$	9,162,827

Disclosure of credit risk

The Group's internal credit risk grading assessment comprises the following categories:


Internal credit rating			Description			Financial assets
Low risk			The counterparty has a low risk of default and does not have any past-due amounts			12m ECL
Watch list			Debtor frequently repays after due dates but usually settle in full			12m ECL
Doubtful			There have been significant increases in credit risk since initial recognition through information developed internally or external resources			Lifetime ECL - not credit-impaired
Loss			There is evidence indicating the asset is credit-impaired			Lifetime ECL - credit-impaired
Write-off			There is evidence indicating that the debtor is in severe financial difficulty and the Group has no realistic prospect of recovery			Amount is written off

Schedule of remaining contractual maturities at the end of the reporting period of the non-derivative financial liabilities and derivative financial liabilities, which are based on contractual undiscounted cash flows


			Weighted average interest rate						Repayable on demand or less than 1 year						1 - 2 years						2 - 5 years						Total undiscounted cash flow						Carrying amount
2025
Trade and other payables			N/A						124,845						—						—						124,845						124,845
Amount due to a related company			N/A						2,274,399						—						—						2,274,399						2,274,399
									2,399,244						—						—						2,399,244						2,399,244
Lease liabilities			3.80		%				1,382,010						955,923						769,988						3,107,921						2,971,195

2024
Other liabilities			N/A						3,756						—						—						3,756						3,756
Amount due to a related company			N/A						9,159,071						—						—						9,159,071						9,159,071
									9,162,827						—						—						9,162,827						9,162,827
Lease liabilities			4.74		%				1,169,339						474,720						39,560						1,683,619						1,613,905