| Revenue |
15. Revenue | | | 2026 | | | 2025 | | | 2024 | | | | | US$ | | | US$ | | | US$ | | | | | | | | | | | | | | Income from proprietary trading in digital assets and traditional financial product | | | | | | | | | | | Unrealized fair value change of trading of digital assets, listed securities, funds and derivative contracts (note (a)) | | | 6,634,615 | | | | 45,354,354 | | | | 5,865,294 | | | Realized gain (loss) on trading of listed securities, funds and derivative contracts | | | 27,809,199 | | | | (5,828,824 | ) | | | 9,745,407 | | | Interest income on trading of digital assets and derivative contracts | | | 2,146,423 | | | | 1,859,490 | | | | 916,616 | | | Services fee income | | | 542,726 | | | | 73,209 | | | | 236,228 | | | | | | 37,132,963 | | | | 41,458,229 | | | | 16,763,545 | | | Income from securities advising and asset management services | | | | | | | | | | | | | | Performance fee income | | | — | | | | 2,785,944 | | | | — | | | Gain on disposal of financial assets at FVTPL | | | — | | | | 323,084 | | | | — | | | | | | — | | | | 3,109,028 | | | | — | | | Total revenue | | | 37,132,963 | | | | 44,567,257 | | | | 16,763,545 | | Note | (a) | The Company trades cryptocurrencies and relevant derivative contracts over-the-counter and in cryptocurrency exchange, by purchasing cryptocurrencies with a view to their resale in the near future, and generating a profit from fluctuations in the prices, the Company applies the guidance in IAS 2 for commodity broker-traders and measures the cryptocurrencies at fair value less costs to sell. The Company considers that there are no significant “costs to sell” virtual assets and hence the measurement of virtual assets is based on their fair values with changes in fair values recognized in profit or loss in the period of the changes. |
|