v3.26.3
Interim Unaudited Condensed Consolidated Statements of Financial Position - USD ($)
Jun. 30, 2026
Dec. 31, 2025
Non-current assets    
Financial assets, at fair value through other comprehensive income $ 17,513,555 $ 17,513,555
Investment in associates 2 2
Property and equipment 1,260,237 1,061,170
Right-of-use assets 560,346 734,696
Intangible assets 3,679,257 4,050,583
Amount due from related parties 65,967,532 62,833,133
Deferred initial public expenses 750,000
Total non-current assets 89,730,929 86,193,139
Current assets    
Trade and other receivables 36,597,297 29,512,675
Inventories 219,620 257,485
Cash and bank balances 5,185,248 940,963
Total current assets 42,002,165 30,711,123
Total assets 131,733,094 116,904,262
Current liabilities    
Trade and other payables 5,736,668 13,237,049
Lease liabilities 357,399 399,858
Contract liabilities 591,111
Warrant liabilities 4,218,190 2,625,440
Convertible note liabilities 5,476,426 2,930,281
Income tax payable 77,517 692,322
Total current liabilities 16,457,311 19,884,950
Non-current liabilities    
Lease liabilities 221,615 346,754
Amount due to related parties 311,317 456,084
Deferred tax liabilities 41,350 5,382
Total non-current liabilities 574,282 808,220
Total liabilities 17,031,593 20,693,170
Capital and reserves    
Share capital 177,235,657 150,490,803
Capital reserve 1,609,623 1,609,623
Fair value reserve (32,455,291) (32,709,812)
Translation reserve (2,696,043) (2,873,505)
Retained earnings (28,990,962) (20,304,578)
Attributable to equity owners of the Company 114,702,984 96,212,531
Non-controlling interests (1,483) (1,439)
Total equity 114,701,501 96,211,092
Total liabilities and equity $ 131,733,094 $ 116,904,262