| Financial instruments by category |
21Financial instruments by category Financial assets as per statement of financial position | | | | | | | (Unaudited) | | (Audited) | | | At 30 June | | At 31 December | | | 2026 | | 2025 | | | USD | | USD | At amortised cost | | | | | Trade and other receivables | | 7,844,681 | | 6,256,738 | Cash and cash equivalents | | 2,089,313 | | 4,414,456 | | | 9,933,994 | | 10,671,194 |
21Financial instruments by category (Continued) Financial liabilities as per statement of financial position | | | | | | | (Unaudited) | | (Audited) | | | At 30 June | | At 31 December | | | 2026 | | 2025 | | | USD | | USD | Accounts payable, accruals and other payables excluding non-financial items | | 8,915,851 | | 8,727,202 | Deferred purchase price | | 701,596 | | 694,134 | Lease liabilities | | 1,174,997 | | 1,481,973 | Current tax liabilities | | 1,921,317 | | 1,640,682 | Derivative warrant liabilities | | 223,994 | | 400,806 | | | 12,937,755 | | 12,944,797 |
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