Other Assets (Tables)

6 Months Ended

Jun. 30, 2026

Other Assets [Abstract]

Schedule of Other Current Assets

Other current assets consists of the following:

		June 30, 2026				December 31, 2025
Deferred financing costs related to undrawn debt facilities (*)			1,188,444				2,303,132
Prepayments			1,572,175				692,147
Other			321,636				644,138
Total			3,082,255				3,639,417

(*)

Deferred financing costs primarily represent the fair value of equity shares issued to lenders in connection with committed debt facilities for which borrowings were discretionary and had not been drawn as of the reporting date. The portion of deferred financing costs expected to be reclassified within the next twelve months is presented as current, with the remainder presented as non-current. Refer to Note 11 for additional information.

Schedule of Other Non-Current Assets

Other non-current assets consists of the following:

		June 30, 2026				December 31, 2025
Deferred financing costs related to undrawn debt facilities (*)			11,950,000				11,950,000
Total			11,950,000				11,950,000

(*)

Deferred financing costs primarily represent the fair value of equity shares issued to lenders in connection with committed debt facilities for which borrowings were discretionary and had not been drawn as of the reporting date. The portion of deferred financing costs expected to be reclassified within the next twelve months is presented as current, with the remainder presented as non-current. Refer to Note 11 for additional information.

Schedule of Deferred Financing Cost Movement

The table below shows the deferred financing cost movement for the period ended June 30, 2026 and the year ended December 31, 2025.

		June 30, 2026				December 31, 2025
Opening			14,253,132				3,806,246
Costs incurred related to committed debt facilities			885,000				19,964,000
Reclassification to debt upon borrowings			(1,999,688	)			(7,590,005	)
Financing expense (*)			-				(1,927,109	)
Ending balance			13,138,444				14,253,132

(*)	Financing expense represents the excess of the fair value of instruments issued (including subscriber shares and commitment shares) over the proceeds allocated to the related convertible note for respective tranches.