v3.26.1
Financial Instruments by Category
 6 Months Ended
Jun. 30, 2026
Financial Instruments by Category [Abstract]  
Financial instruments by category
(6)Financial instruments by category

 

The carrying value of financial instruments category as of June 30, 2026 and December 31, 2025 are as follows:

 

   June 30, 2026 
Financial assets:  Financial
assets at
amortized
cost		   Financial
assets at
fair value		   Financial
liabilities at
amortized
cost		   Total 
Cash and cash equivalents  $1,499,603   $
      -
    
-
   $1,499,603 
Trade and other receivables   244,103    
-
    
-
    244,103 
Other current financial assets   155,693    
-
    
-
    155,693 
Other non-current financial assets   66,410    
-
    
-
    66,410 
Financial liabilities:                    
Trade and other payables   
-
    
-
    8,005,390    8,005,390 
Accrued expenses   
-
    
-
    1,088,888    1,088,888 
Current financial liabilities   
-
    
-
    5,157,298    5,157,298 
Non-current financial liabilities   
-
    
-
    271,349    271,349 

 

   December 31, 2025 
Financial assets:  Financial
assets at
amortized
cost		   Financial
assets at
fair value		   Financial
liabilities at
amortized
cost		   Total 
Cash and cash equivalents  $1,700,273   $
-
   $
-
   $1,700,273 
Trade and other receivables   392,096    
-
    
-
    392,096 
Other current financial assets   262,722    
-
    
-
    262,722 
Other non-current financial assets   578,917    
-
    
-
    578,917 
Financial liabilities:                    
Trade and other payables   
-
    
-
    7,830,104    7,830,104 
Accrued expenses   
-
    
-
    957,879    957,879 
Current financial liabilities   
-
    
-
    4,343,276    4,343,276 
Derivative liabilities   
-
    2,530,176    
-
    2,530,176 

 

Net gains or losses by financial instrument category for the six-months ended June 30, 2026 and 2025 are as follows:

 

   For the six-month ended
June 30, 2026		   For the six-month ended
June 30, 2025		 
Amortized cost:          
Interest income   18,977    28,890 
Foreign exchange gains   2,121    36,925 
Gains on foreign currency translation   2,845    169,516 
Interest expense   (43,927)   (53,328)
Losses on foreign currency transaction   (4,216)   (45,666)
Losses on foreign currency translation   (435,220)   (16,098)
           
Financial liabilities measured at fair value through profit and loss:          
Realized gain on financial liabilities measured at fair value   1,798,064    
-
 
Gains on change in fair value of financial liabilities   
-
    23,943 
Losses on change in fair value of financial liabilities   
-
    (23,440)