v3.26.3
UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - USD ($)
Jun. 30, 2026
Dec. 31, 2025
Current assets:    
Cash $ 3,082,570 $ 1,511,760
Trade receivables, net 11,063,513 12,138,342
Prepayment and other current assets 4,373,945 1,251,794
Amount due from related parties 4,054,010 501,637
Total current assets 22,574,038 15,403,533
Non-current assets:    
Right-of-use assets 1,254,966 1,463,494
Intangible assets, net 5,017,595 5,174,257
Investment properties 2,381,942 2,445,292
Net investment in lease   2,970,685
Property and equipment, net 579,025 527,092
Financial assets measured at fair value through profit or loss (“FVTPL”) 100,000  
Prepayment and other non-current assets 179,151 422,849
Goodwill 5,808,574 5,808,574
Deferred tax assets 125,825 125,825
Total non-current assets 15,447,078 18,938,068
Total assets 38,021,116 34,341,601
Current liabilities:    
Trade and other payables 4,572,651 10,837,525
Contract liabilities 572,280  
Amount due to related parties 189,696 503,007
Lease liabilities, current 411,619 429,634
Convertible notes designated at FVTPL 14,379 0
Loans and borrowings, current 4,937,830 5,375,362
Total current liabilities 10,698,455 17,145,528
Non-current liabilities:    
Loans and borrowings, non-current 367,687 627,526
Warrant liabilities 17,733 1,213,340
Deferred tax liabilities 645,722 645,722
Lease liabilities, non-current 928,611 1,099,767
Total non-current liabilities 1,959,753 3,586,355
Total liabilities 12,658,208 20,731,883
Equity    
Share Capital [1] 43,966,842 24,825,837
Reserves 10,862,760 11,182,357
Accumulated deficit (32,882,003) (25,711,110)
Equity attributable to owners of the Company 21,947,599 10,297,084
Non-controlling interests 3,415,309 3,312,634
Total equity 25,362,908 13,609,718
Total liabilities and equity $ 38,021,116 $ 34,341,601
[1] The shares and per share information are presented on a retroactive basis to reflect the reorganization.