0001875016 2026-01-01 2026-06-30 0001875016 2026-06-30 0001875016 2025-12-31 0001875016 YMAT:ClassAMember 2026-06-30 0001875016 YMAT:ClassAMember 2025-12-31 0001875016 YMAT:ClassBMember 2026-06-30 0001875016 YMAT:ClassBMember 2025-12-31 0001875016 2025-01-01 2025-06-30 0001875016 ifrs-full:IssuedCapitalMember 2024-12-31 0001875016 YMAT:ClassAMember ifrs-full:IssuedCapitalMember 2024-12-31 0001875016 YMAT:ClassBMember ifrs-full:IssuedCapitalMember 2024-12-31 0001875016 ifrs-full:SharePremiumMember 2024-12-31 0001875016 ifrs-full:RetainedEarningsMember 2024-12-31 0001875016 ifrs-full:AccumulatedOtherComprehensiveIncomeMember 2024-12-31 0001875016 2024-12-31 0001875016 ifrs-full:IssuedCapitalMember 2025-12-31 0001875016 YMAT:ClassAMember ifrs-full:IssuedCapitalMember 2025-12-31 0001875016 YMAT:ClassBMember ifrs-full:IssuedCapitalMember 2025-12-31 0001875016 ifrs-full:SharePremiumMember 2025-12-31 0001875016 ifrs-full:RetainedEarningsMember 2025-12-31 0001875016 ifrs-full:AccumulatedOtherComprehensiveIncomeMember 2025-12-31 0001875016 ifrs-full:IssuedCapitalMember 2025-01-01 2025-06-30 0001875016 YMAT:ClassAMember ifrs-full:IssuedCapitalMember 2025-01-01 2025-06-30 0001875016 YMAT:ClassBMember ifrs-full:IssuedCapitalMember 2025-01-01 2025-06-30 0001875016 ifrs-full:SharePremiumMember 2025-01-01 2025-06-30 0001875016 ifrs-full:RetainedEarningsMember 2025-01-01 2025-06-30 0001875016 ifrs-full:AccumulatedOtherComprehensiveIncomeMember 2025-01-01 2025-06-30 0001875016 ifrs-full:IssuedCapitalMember 2026-01-01 2026-06-30 0001875016 YMAT:ClassAMember ifrs-full:IssuedCapitalMember 2026-01-01 2026-06-30 0001875016 YMAT:ClassBMember ifrs-full:IssuedCapitalMember 2026-01-01 2026-06-30 0001875016 ifrs-full:SharePremiumMember 2026-01-01 2026-06-30 0001875016 ifrs-full:RetainedEarningsMember 2026-01-01 2026-06-30 0001875016 ifrs-full:AccumulatedOtherComprehensiveIncomeMember 2026-01-01 2026-06-30 0001875016 ifrs-full:IssuedCapitalMember 2025-06-30 0001875016 YMAT:ClassAMember ifrs-full:IssuedCapitalMember 2025-06-30 0001875016 YMAT:ClassBMember ifrs-full:IssuedCapitalMember 2025-06-30 0001875016 ifrs-full:SharePremiumMember 2025-06-30 0001875016 ifrs-full:RetainedEarningsMember 2025-06-30 0001875016 ifrs-full:AccumulatedOtherComprehensiveIncomeMember 2025-06-30 0001875016 2025-06-30 0001875016 ifrs-full:IssuedCapitalMember 2026-06-30 0001875016 YMAT:ClassAMember ifrs-full:IssuedCapitalMember 2026-06-30 0001875016 YMAT:ClassBMember ifrs-full:IssuedCapitalMember 2026-06-30 0001875016 ifrs-full:SharePremiumMember 2026-06-30 0001875016 ifrs-full:RetainedEarningsMember 2026-06-30 0001875016 ifrs-full:AccumulatedOtherComprehensiveIncomeMember 2026-06-30 0001875016 2025-07-31 0001875016 2025-07-31 2025-07-31 0001875016 2025-08-07 0001875016 2025-08-07 2025-08-07 0001875016 2024-12-31 2024-12-31 0001875016 YMAT:GoalBeyondLimitedMember 2026-01-01 2026-06-30 0001875016 YMAT:GoalBeyondLimitedMember 2025-01-01 2025-12-31 0001875016 YMAT:StarLeaderTradingLimitedMember 2026-01-01 2026-06-30 0001875016 YMAT:StarLeaderTradingLimitedMember 2025-01-01 2025-12-31 0001875016 YMAT:BohongTechnologyJiangsuCoLtdMember 2026-01-01 2026-06-30 0001875016 YMAT:BohongTechnologyJiangsuCoLtdMember 2025-01-01 2025-12-31 0001875016 YMAT:YmaCorporationMember 2026-01-01 2026-06-30 0001875016 YMAT:YmaCorporationMember 2025-01-01 2025-12-31 0001875016 YMAT:TimeYieldLimitedMember 2026-01-01 2026-06-30 0001875016 YMAT:TimeYieldLimitedMember 2025-01-01 2025-12-31 0001875016 YMAT:PremiumQuestInternationalLimitedMember 2026-01-01 2026-06-30 0001875016 YMAT:PremiumQuestInternationalLimitedMember 2025-01-01 2025-12-31 0001875016 YMAT:StarLeaderTradingPrivateLimitedMember 2026-01-01 2026-06-30 0001875016 YMAT:StarLeaderTradingPrivateLimitedMember 2025-01-01 2025-12-31 0001875016 YMAT:DongguanChangrongNewMaterialTechnologyCoLtdMember 2026-01-01 2026-06-30 0001875016 YMAT:DongguanChangrongNewMaterialTechnologyCoLtdMember 2025-01-01 2025-12-31 0001875016 YMAT:LitzmoBVMember 2026-01-01 2026-06-30 0001875016 YMAT:LitzmoBVMember 2025-01-01 2025-12-31 0001875016 ifrs-full:LandMember 2026-01-01 2026-06-30 0001875016 ifrs-full:BuildingsMember 2026-01-01 2026-06-30 0001875016 ifrs-full:LeaseholdImprovementsMember ifrs-full:BottomOfRangeMember 2026-01-01 2026-06-30 0001875016 ifrs-full:LeaseholdImprovementsMember ifrs-full:TopOfRangeMember 2026-01-01 2026-06-30 0001875016 ifrs-full:MachineryMember ifrs-full:BottomOfRangeMember 2026-01-01 2026-06-30 0001875016 ifrs-full:MachineryMember ifrs-full:TopOfRangeMember 2026-01-01 2026-06-30 0001875016 YMAT:MoldingEquipmentMember ifrs-full:BottomOfRangeMember 2026-01-01 2026-06-30 0001875016 YMAT:MoldingEquipmentMember ifrs-full:TopOfRangeMember 2026-01-01 2026-06-30 0001875016 ifrs-full:OtherPropertyPlantAndEquipmentMember ifrs-full:BottomOfRangeMember 2026-01-01 2026-06-30 0001875016 ifrs-full:OtherPropertyPlantAndEquipmentMember ifrs-full:TopOfRangeMember 2026-01-01 2026-06-30 0001875016 YMAT:NewTaiwanDollarMember 2026-06-30 0001875016 YMAT:NewTaiwanDollarMember 2025-12-31 0001875016 YMAT:EuroMember 2026-06-30 0001875016 YMAT:EuroMember 2025-12-31 0001875016 YMAT:UnitedStatesDollarMember 2026-06-30 0001875016 YMAT:UnitedStatesDollarMember 2025-12-31 0001875016 YMAT:RenminbiMember 2026-06-30 0001875016 YMAT:RenminbiMember 2025-12-31 0001875016 ifrs-full:NotLaterThanOneYearMember 2026-06-30 0001875016 ifrs-full:NotLaterThanOneYearMember 2025-12-31 0001875016 ifrs-full:NotLaterThanOneMonthMember 2026-06-30 0001875016 ifrs-full:NotLaterThanOneMonthMember 2025-12-31 0001875016 ifrs-full:LaterThanOneMonthAndNotLaterThanThreeMonthsMember 2026-06-30 0001875016 ifrs-full:LaterThanOneMonthAndNotLaterThanThreeMonthsMember 2025-12-31 0001875016 ifrs-full:LaterThanThreeMonthsAndNotLaterThanSixMonthsMember 2026-06-30 0001875016 ifrs-full:LaterThanThreeMonthsAndNotLaterThanSixMonthsMember 2025-12-31 0001875016 ifrs-full:LaterThanSixMonthsMember 2026-06-30 0001875016 ifrs-full:LaterThanSixMonthsMember 2025-12-31 0001875016 YMAT:RawMaterialsInventoryMember YMAT:MerchandiseInventoryMember 2026-06-30 0001875016 YMAT:RawMaterialsInventoryMember YMAT:MerchandiseInventoryMember 2026-01-01 2026-06-30 0001875016 YMAT:WorkInProgressInventoryMember YMAT:MerchandiseInventoryMember 2026-06-30 0001875016 YMAT:WorkInProgressInventoryMember YMAT:MerchandiseInventoryMember 2026-01-01 2026-06-30 0001875016 YMAT:FinishedGoodsInventoryMember YMAT:MerchandiseInventoryMember 2026-06-30 0001875016 YMAT:FinishedGoodsInventoryMember YMAT:MerchandiseInventoryMember 2026-01-01 2026-06-30 0001875016 YMAT:MerchandiseInventoryMember 2026-06-30 0001875016 YMAT:MerchandiseInventoryMember 2026-01-01 2026-06-30 0001875016 YMAT:RawMaterialsInventoryMember YMAT:MerchandiseInventoryMember 2025-12-31 0001875016 YMAT:RawMaterialsInventoryMember YMAT:MerchandiseInventoryMember 2025-01-01 2025-12-31 0001875016 YMAT:WorkInProgressInventoryMember YMAT:MerchandiseInventoryMember 2025-12-31 0001875016 YMAT:WorkInProgressInventoryMember YMAT:MerchandiseInventoryMember 2025-01-01 2025-12-31 0001875016 YMAT:FinishedGoodsInventoryMember YMAT:MerchandiseInventoryMember 2025-12-31 0001875016 YMAT:FinishedGoodsInventoryMember YMAT:MerchandiseInventoryMember 2025-01-01 2025-12-31 0001875016 YMAT:MerchandiseInventoryMember 2025-12-31 0001875016 YMAT:MerchandiseInventoryMember 2025-01-01 2025-12-31 0001875016 YMAT:YMACompositeMaterialsDGCoLtdMember 2026-06-30 0001875016 YMAT:YMACompositeMaterialsDGCoLtdMember 2025-12-31 0001875016 YMAT:ForwellSportsEquipmentCoLtdMember 2026-06-30 0001875016 YMAT:ForwellSportsEquipmentCoLtdMember 2025-12-31 0001875016 YMAT:CyclesServicesLoireMember 2026-06-30 0001875016 YMAT:CyclesServicesLoireMember 2025-12-31 0001875016 YMAT:YMACompositeMaterialsDGCoLtdAndForwellSportsEquipmentCoLtdMember 2026-06-30 0001875016 ifrs-full:GrossCarryingAmountMember YMAT:MachineryAndEquipmentsMember 2026-01-01 0001875016 ifrs-full:GrossCarryingAmountMember ifrs-full:LeaseholdImprovementsMember 2026-01-01 0001875016 ifrs-full:GrossCarryingAmountMember YMAT:MoldingEquipmentMember 2026-01-01 0001875016 ifrs-full:GrossCarryingAmountMember ifrs-full:LandMember 2026-01-01 0001875016 ifrs-full:GrossCarryingAmountMember YMAT:OfficeBuildingsMember 2026-01-01 0001875016 ifrs-full:GrossCarryingAmountMember YMAT:BuildingImprovementMember 2026-01-01 0001875016 ifrs-full:GrossCarryingAmountMember ifrs-full:OtherPropertyPlantAndEquipmentMember 2026-01-01 0001875016 ifrs-full:GrossCarryingAmountMember 2026-01-01 0001875016 ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember YMAT:MachineryAndEquipmentsMember 2026-01-01 0001875016 ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember ifrs-full:LeaseholdImprovementsMember 2026-01-01 0001875016 ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember YMAT:MoldingEquipmentMember 2026-01-01 0001875016 ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember ifrs-full:LandMember 2026-01-01 0001875016 ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember YMAT:OfficeBuildingsMember 2026-01-01 0001875016 ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember YMAT:BuildingImprovementMember 2026-01-01 0001875016 ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember ifrs-full:OtherPropertyPlantAndEquipmentMember 2026-01-01 0001875016 ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember 2026-01-01 0001875016 YMAT:MachineryAndEquipmentsMember 2026-01-01 0001875016 ifrs-full:LeaseholdImprovementsMember 2026-01-01 0001875016 YMAT:MoldingEquipmentMember 2026-01-01 0001875016 ifrs-full:LandMember 2026-01-01 0001875016 YMAT:OfficeBuildingsMember 2026-01-01 0001875016 YMAT:BuildingImprovementMember 2026-01-01 0001875016 ifrs-full:OtherPropertyPlantAndEquipmentMember 2026-01-01 0001875016 2026-01-01 0001875016 YMAT:MachineryAndEquipmentsMember 2025-12-31 0001875016 ifrs-full:LeaseholdImprovementsMember 2025-12-31 0001875016 YMAT:MoldingEquipmentMember 2025-12-31 0001875016 ifrs-full:LandMember 2025-12-31 0001875016 YMAT:OfficeBuildingsMember 2025-12-31 0001875016 YMAT:BuildingImprovementMember 2025-12-31 0001875016 ifrs-full:OtherPropertyPlantAndEquipmentMember 2025-12-31 0001875016 YMAT:MachineryAndEquipmentsMember 2026-01-01 2026-06-30 0001875016 ifrs-full:LeaseholdImprovementsMember 2026-01-01 2026-06-30 0001875016 YMAT:MoldingEquipmentMember 2026-01-01 2026-06-30 0001875016 YMAT:OfficeBuildingsMember 2026-01-01 2026-06-30 0001875016 YMAT:BuildingImprovementMember 2026-01-01 2026-06-30 0001875016 ifrs-full:OtherPropertyPlantAndEquipmentMember 2026-01-01 2026-06-30 0001875016 YMAT:MachineryAndEquipmentsMember 2026-06-30 0001875016 ifrs-full:LeaseholdImprovementsMember 2026-06-30 0001875016 YMAT:MoldingEquipmentMember 2026-06-30 0001875016 ifrs-full:LandMember 2026-06-30 0001875016 YMAT:OfficeBuildingsMember 2026-06-30 0001875016 YMAT:BuildingImprovementMember 2026-06-30 0001875016 ifrs-full:OtherPropertyPlantAndEquipmentMember 2026-06-30 0001875016 ifrs-full:GrossCarryingAmountMember YMAT:MachineryAndEquipmentsMember 2026-06-30 0001875016 ifrs-full:GrossCarryingAmountMember ifrs-full:LeaseholdImprovementsMember 2026-06-30 0001875016 ifrs-full:GrossCarryingAmountMember YMAT:MoldingEquipmentMember 2026-06-30 0001875016 ifrs-full:GrossCarryingAmountMember ifrs-full:LandMember 2026-06-30 0001875016 ifrs-full:GrossCarryingAmountMember YMAT:OfficeBuildingsMember 2026-06-30 0001875016 ifrs-full:GrossCarryingAmountMember YMAT:BuildingImprovementMember 2026-06-30 0001875016 ifrs-full:GrossCarryingAmountMember ifrs-full:OtherPropertyPlantAndEquipmentMember 2026-06-30 0001875016 ifrs-full:GrossCarryingAmountMember 2026-06-30 0001875016 ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember YMAT:MachineryAndEquipmentsMember 2026-06-30 0001875016 ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember ifrs-full:LeaseholdImprovementsMember 2026-06-30 0001875016 ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember YMAT:MoldingEquipmentMember 2026-06-30 0001875016 ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember ifrs-full:LandMember 2026-06-30 0001875016 ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember YMAT:OfficeBuildingsMember 2026-06-30 0001875016 ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember YMAT:BuildingImprovementMember 2026-06-30 0001875016 ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember ifrs-full:OtherPropertyPlantAndEquipmentMember 2026-06-30 0001875016 ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember 2026-06-30 0001875016 ifrs-full:GrossCarryingAmountMember YMAT:MachineryAndEquipmentsMember 2025-01-01 0001875016 ifrs-full:GrossCarryingAmountMember ifrs-full:LeaseholdImprovementsMember 2025-01-01 0001875016 ifrs-full:GrossCarryingAmountMember YMAT:MoldingEquipmentMember 2025-01-01 0001875016 ifrs-full:GrossCarryingAmountMember ifrs-full:OtherPropertyPlantAndEquipmentMember 2025-01-01 0001875016 ifrs-full:GrossCarryingAmountMember 2025-01-01 0001875016 ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember YMAT:MachineryAndEquipmentsMember 2025-01-01 0001875016 ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember ifrs-full:LeaseholdImprovementsMember 2025-01-01 0001875016 ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember YMAT:MoldingEquipmentMember 2025-01-01 0001875016 ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember ifrs-full:OtherPropertyPlantAndEquipmentMember 2025-01-01 0001875016 ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember 2025-01-01 0001875016 YMAT:MachineryAndEquipmentsMember 2025-01-01 0001875016 ifrs-full:LeaseholdImprovementsMember 2025-01-01 0001875016 YMAT:MoldingEquipmentMember 2025-01-01 0001875016 ifrs-full:OtherPropertyPlantAndEquipmentMember 2025-01-01 0001875016 2025-01-01 0001875016 YMAT:MachineryAndEquipmentsMember 2024-12-31 0001875016 ifrs-full:LeaseholdImprovementsMember 2024-12-31 0001875016 YMAT:MoldingEquipmentMember 2024-12-31 0001875016 ifrs-full:OtherPropertyPlantAndEquipmentMember 2024-12-31 0001875016 YMAT:MachineryAndEquipmentsMember 2025-01-01 2025-12-31 0001875016 ifrs-full:LeaseholdImprovementsMember 2025-01-01 2025-12-31 0001875016 YMAT:MoldingEquipmentMember 2025-01-01 2025-12-31 0001875016 ifrs-full:OtherPropertyPlantAndEquipmentMember 2025-01-01 2025-12-31 0001875016 2025-01-01 2025-12-31 0001875016 ifrs-full:GrossCarryingAmountMember YMAT:MachineryAndEquipmentsMember 2025-12-31 0001875016 ifrs-full:GrossCarryingAmountMember ifrs-full:LeaseholdImprovementsMember 2025-12-31 0001875016 ifrs-full:GrossCarryingAmountMember YMAT:MoldingEquipmentMember 2025-12-31 0001875016 ifrs-full:GrossCarryingAmountMember ifrs-full:OtherPropertyPlantAndEquipmentMember 2025-12-31 0001875016 ifrs-full:GrossCarryingAmountMember 2025-12-31 0001875016 ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember YMAT:MachineryAndEquipmentsMember 2025-12-31 0001875016 ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember ifrs-full:LeaseholdImprovementsMember 2025-12-31 0001875016 ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember YMAT:MoldingEquipmentMember 2025-12-31 0001875016 ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember ifrs-full:OtherPropertyPlantAndEquipmentMember 2025-12-31 0001875016 ifrs-full:AccumulatedDepreciationAmortisationAndImpairmentMember 2025-12-31 0001875016 2026-02-01 2026-02-28 0001875016 2026-03-31 0001875016 ifrs-full:LandAndBuildingsMember 2026-01-01 2026-06-30 0001875016 ifrs-full:LandAndBuildingsMember 2025-01-01 2025-06-30 0001875016 YMAT:BankLoansMember 2026-06-30 0001875016 YMAT:BankLoansMember ifrs-full:BottomOfRangeMember 2026-06-30 0001875016 YMAT:BankLoansMember ifrs-full:TopOfRangeMember 2026-06-30 0001875016 YMAT:BankLoansMember 2026-01-01 2026-06-30 0001875016 YMAT:OtherLoansMember 2026-06-30 0001875016 YMAT:OtherLoansMember ifrs-full:BottomOfRangeMember 2026-06-30 0001875016 YMAT:OtherLoansMember ifrs-full:TopOfRangeMember 2026-06-30 0001875016 YMAT:OtherLoansMember 2026-01-01 2026-06-30 0001875016 YMAT:OtherLoansFromRelatedPartyMember 2026-06-30 0001875016 YMAT:OtherLoansFromRelatedPartyMember ifrs-full:BottomOfRangeMember 2026-06-30 0001875016 YMAT:OtherLoansFromRelatedPartyMember ifrs-full:TopOfRangeMember 2026-06-30 0001875016 YMAT:OtherLoansFromRelatedPartyMember 2026-01-01 2026-06-30 0001875016 YMAT:BankLoansMember 2025-12-31 0001875016 YMAT:BankLoansMember ifrs-full:BottomOfRangeMember 2025-12-31 0001875016 YMAT:BankLoansMember ifrs-full:TopOfRangeMember 2025-12-31 0001875016 YMAT:BankLoansMember 2025-01-01 2025-12-31 0001875016 YMAT:OtherLoansMember 2025-12-31 0001875016 YMAT:OtherLoansMember 2025-01-01 2025-12-31 0001875016 YMAT:OtherLoansFromRelatedPartyMember 2025-12-31 0001875016 YMAT:OtherLoansFromRelatedPartyMember 2025-01-01 2025-12-31 0001875016 YMAT:OtherLoansFromRelatedPartyMember YMAT:YuNingChiangMember 2025-12-31 0001875016 YMAT:LongTermBankLoansMember 2026-06-30 0001875016 YMAT:LongTermBankLoansMember 2026-01-01 2026-06-30 0001875016 YMAT:BankLoansOneMember 2026-06-30 0001875016 YMAT:BankLoansOneMember 2026-01-01 2026-06-30 0001875016 YMAT:BankLoansTwoMember 2026-06-30 0001875016 YMAT:BankLoansTwoMember 2026-01-01 2026-06-30 0001875016 YMAT:BankLoansThreeMember 2026-06-30 0001875016 YMAT:BankLoansThreeMember 2026-01-01 2026-06-30 0001875016 YMAT:BankLoansFourMember 2026-06-30 0001875016 YMAT:BankLoansFourMember 2026-01-01 2026-06-30 0001875016 YMAT:BankLoansFiveMember 2026-06-30 0001875016 YMAT:BankLoansFiveMember 2026-01-01 2026-06-30 0001875016 YMAT:OtherLoansUnsecuredMember 2026-06-30 0001875016 YMAT:OtherLoansUnsecuredMember 2026-01-01 2026-06-30 0001875016 YMAT:LongTermBankLoansMember 2025-12-31 0001875016 YMAT:LongTermBankLoansMember 2025-01-01 2025-12-31 0001875016 YMAT:BankLoansOneMember 2025-12-31 0001875016 YMAT:BankLoansOneMember 2025-01-01 2025-12-31 0001875016 YMAT:BankLoansTwoMember 2025-12-31 0001875016 YMAT:BankLoansTwoMember 2025-01-01 2025-12-31 0001875016 YMAT:BankLoansThreeMember 2025-12-31 0001875016 YMAT:BankLoansThreeMember 2025-01-01 2025-12-31 0001875016 YMAT:OtherLoansUnsecuredMember 2025-12-31 0001875016 YMAT:OtherLoansUnsecuredMember 2025-01-01 2025-12-31 0001875016 YMAT:BonusSharesMember 2026-01-01 2026-06-30 0001875016 YMAT:BonusSharesOneMember 2026-01-01 2026-06-30 0001875016 YMAT:BonusSharesOneMember ifrs-full:BottomOfRangeMember 2026-01-01 2026-06-30 0001875016 YMAT:BonusSharesOneMember ifrs-full:TopOfRangeMember 2026-01-01 2026-06-30 0001875016 2020-08-28 2020-08-28 0001875016 2020-08-28 0001875016 YMAT:ClassAOrdinarySharesMember 2025-12-11 0001875016 YMAT:ClassAOrdinarySharesMember YMAT:NonadjustingEventsAfterReportingPeriodMember 2026-01-30 0001875016 YMAT:ClassAOrdinarySharesMember YMAT:NonadjustingEventsAfterReportingPeriodMember 2026-06-30 0001875016 ifrs-full:OrdinarySharesMember 2026-06-30 0001875016 ifrs-full:OrdinarySharesMember 2024-12-31 0001875016 ifrs-full:OrdinarySharesMember 2025-07-31 0001875016 ifrs-full:OrdinarySharesMember 2025-07-31 2025-07-31 0001875016 ifrs-full:OrdinarySharesMember 2025-08-07 0001875016 ifrs-full:OrdinarySharesMember 2025-08-07 2025-08-07 0001875016 ifrs-full:SharePremiumMember 2025-08-07 2025-08-07 0001875016 YMAT:ClassAOrdinaryShareMember 2025-12-09 0001875016 YMAT:ClassBOrdinarySharesMember 2025-12-09 0001875016 YMAT:ClassAOrdinaryShareMember YMAT:NewMoonCorporationMember 2025-12-09 0001875016 YMAT:ClassAOrdinaryShareMember YMAT:MrJingBinChiangMember 2025-12-09 0001875016 ifrs-full:OrdinarySharesMember 2025-12-09 2025-12-09 0001875016 YMAT:ChiangYuNingMember 2026-05-18 0001875016 YMAT:ClassAOrdinarySharesMember YMAT:JingBinChiangMember 2026-05-18 0001875016 YMAT:ClassBOrdinarySharesMember YMAT:JingBinChiangMember 2026-05-18 0001875016 2026-05-18 0001875016 YMAT:ClassAOrdinarySharesMember 2026-05-18 0001875016 2026-05-18 2026-05-18 0001875016 YMAT:ClassAOrdinaryShareMember ifrs-full:IssuedCapitalMember 2026-06-30 0001875016 YMAT:ClassAOrdinaryShareMember ifrs-full:IssuedCapitalMember 2025-12-31 0001875016 YMAT:ClassBOrdinaryShareMember ifrs-full:IssuedCapitalMember 2025-12-31 0001875016 YMAT:ClassBOrdinarySharesMember ifrs-full:IssuedCapitalMember 2025-12-31 0001875016 YMAT:ClassAOrdinaryShareMember 2026-06-30 0001875016 YMAT:ClassAOrdinaryShareMember 2025-12-31 0001875016 YMAT:ClassBOrdinaryShareMember 2026-06-30 0001875016 YMAT:ClassBOrdinaryShareMember 2025-12-31 0001875016 ifrs-full:OtherReservesMember 2025-12-31 0001875016 ifrs-full:OtherReservesMember 2026-01-01 2026-06-30 0001875016 ifrs-full:OtherReservesMember 2026-06-30 0001875016 ifrs-full:OtherReservesMember 2024-12-31 0001875016 ifrs-full:OtherReservesMember 2025-01-01 2025-06-30 0001875016 ifrs-full:OtherReservesMember 2025-06-30 0001875016 YMAT:SalesOfProductsMember 2026-01-01 2026-06-30 0001875016 YMAT:SalesOfProductsMember 2025-01-01 2025-06-30 0001875016 YMAT:BicycleFrameMember YMAT:AsiasMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2026-01-01 2026-06-30 0001875016 YMAT:BicycleFrameMember YMAT:USCountryMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2026-01-01 2026-06-30 0001875016 YMAT:BicycleFrameMember YMAT:OtherAreasMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2026-01-01 2026-06-30 0001875016 YMAT:BicycleFrameMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2026-01-01 2026-06-30 0001875016 YMAT:RacketMember YMAT:AsiasMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2026-01-01 2026-06-30 0001875016 YMAT:RacketMember YMAT:USCountryMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2026-01-01 2026-06-30 0001875016 YMAT:RacketMember YMAT:OtherAreasMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2026-01-01 2026-06-30 0001875016 YMAT:RacketMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2026-01-01 2026-06-30 0001875016 YMAT:CrankMember YMAT:AsiasMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2026-01-01 2026-06-30 0001875016 YMAT:CrankMember YMAT:USCountryMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2026-01-01 2026-06-30 0001875016 YMAT:CrankMember YMAT:OtherAreasMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2026-01-01 2026-06-30 0001875016 YMAT:CrankMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2026-01-01 2026-06-30 0001875016 YMAT:OtherMember YMAT:AsiasMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2026-01-01 2026-06-30 0001875016 YMAT:OtherMember YMAT:USCountryMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2026-01-01 2026-06-30 0001875016 YMAT:OtherMember YMAT:OtherAreasMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2026-01-01 2026-06-30 0001875016 YMAT:OtherMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2026-01-01 2026-06-30 0001875016 YMAT:AsiasMember 2026-01-01 2026-06-30 0001875016 YMAT:USCountryMember 2026-01-01 2026-06-30 0001875016 YMAT:OtherAreasMember 2026-01-01 2026-06-30 0001875016 YMAT:BicycleFrameMember YMAT:AsiasMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2025-01-01 2025-06-30 0001875016 YMAT:BicycleFrameMember YMAT:USCountryMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2025-01-01 2025-06-30 0001875016 YMAT:BicycleFrameMember YMAT:OtherAreasMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2025-01-01 2025-06-30 0001875016 YMAT:BicycleFrameMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2025-01-01 2025-06-30 0001875016 YMAT:BicycleMember YMAT:AsiasMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2025-01-01 2025-06-30 0001875016 YMAT:BicycleMember YMAT:USCountryMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2025-01-01 2025-06-30 0001875016 YMAT:BicycleMember YMAT:OtherAreasMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2025-01-01 2025-06-30 0001875016 YMAT:BicycleMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2025-01-01 2025-06-30 0001875016 YMAT:RacketMember YMAT:AsiasMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2025-01-01 2025-06-30 0001875016 YMAT:RacketMember YMAT:USCountryMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2025-01-01 2025-06-30 0001875016 YMAT:RacketMember YMAT:OtherAreasMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2025-01-01 2025-06-30 0001875016 YMAT:RacketMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2025-01-01 2025-06-30 0001875016 YMAT:CrankMember YMAT:AsiasMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2025-01-01 2025-06-30 0001875016 YMAT:CrankMember YMAT:USCountryMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2025-01-01 2025-06-30 0001875016 YMAT:CrankMember YMAT:OtherAreasMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2025-01-01 2025-06-30 0001875016 YMAT:CrankMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2025-01-01 2025-06-30 0001875016 YMAT:OtherMember YMAT:AsiasMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2025-01-01 2025-06-30 0001875016 YMAT:OtherMember YMAT:USCountryMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2025-01-01 2025-06-30 0001875016 YMAT:OtherMember YMAT:OtherAreasMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2025-01-01 2025-06-30 0001875016 YMAT:OtherMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2025-01-01 2025-06-30 0001875016 YMAT:ServiceProvisionMember YMAT:AsiasMember 2025-01-01 2025-06-30 0001875016 YMAT:ServiceProvisionMember YMAT:USCountryMember 2025-01-01 2025-06-30 0001875016 YMAT:ServiceProvisionMember YMAT:OtherAreasMember 2025-01-01 2025-06-30 0001875016 YMAT:ServiceProvisionMember 2025-01-01 2025-06-30 0001875016 YMAT:AsiasMember 2025-01-01 2025-06-30 0001875016 YMAT:USCountryMember 2025-01-01 2025-06-30 0001875016 YMAT:OtherAreasMember 2025-01-01 2025-06-30 0001875016 ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2026-01-01 2026-06-30 0001875016 ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2025-01-01 2025-06-30 0001875016 ifrs-full:GoodsOrServicesTransferredOverTimeMember 2026-01-01 2026-06-30 0001875016 ifrs-full:GoodsOrServicesTransferredOverTimeMember 2025-01-01 2025-06-30 0001875016 YMAT:LoanMember 2026-01-01 2026-06-30 0001875016 YMAT:LoanMember 2025-01-01 2025-06-30 0001875016 ifrs-full:LeaseLiabilitiesMember 2026-01-01 2026-06-30 0001875016 ifrs-full:LeaseLiabilitiesMember 2025-01-01 2025-06-30 0001875016 YMAT:TaiwanCountryMember 2026-01-01 2026-06-30 0001875016 YMAT:TaiwanCountryMember 2025-01-01 2025-06-30 0001875016 YMAT:HongKongCountryMember 2026-01-01 2026-06-30 0001875016 YMAT:HongKongCountryMember 2025-01-01 2025-06-30 0001875016 YMAT:YMADGandForwellMember 2026-01-01 2026-06-30 0001875016 YMAT:YMADGandForwellMember 2025-01-01 2025-12-31 0001875016 YMAT:YMADGandForwellMember 2023-04-01 0001875016 YMAT:YMADGMember 2026-01-01 2026-06-30 0001875016 YMAT:YMADGMember 2025-01-01 2025-06-30 0001875016 ifrs-full:CurrentMember 2026-06-30 0001875016 ifrs-full:LaterThanOneMonthAndNotLaterThanTwoMonthsMember 2026-06-30 0001875016 ifrs-full:LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember 2026-06-30 0001875016 ifrs-full:LaterThanThreeMonthsMember 2026-06-30 0001875016 YMAT:OverThanThreeMonthsMember 2026-06-30 0001875016 ifrs-full:CurrentMember 2025-12-31 0001875016 ifrs-full:LaterThanOneMonthAndNotLaterThanTwoMonthsMember 2025-12-31 0001875016 ifrs-full:LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember 2025-12-31 0001875016 ifrs-full:LaterThanThreeMonthsMember 2025-12-31 0001875016 YMAT:OverThanThreeMonthsMember 2025-12-31 0001875016 YMAT:SixMonthsMember 2026-06-30 0001875016 YMAT:SignificantIncreaseInCreditRiskMember 2026-06-30 0001875016 YMAT:ImpairmentOfCreditMember 2026-06-30 0001875016 YMAT:SixMonthsMember 2025-12-31 0001875016 YMAT:SignificantIncreaseInCreditRiskMember 2025-12-31 0001875016 YMAT:ImpairmentOfCreditMember 2025-12-31 0001875016 YMAT:TwelveMonthsMember 2025-12-31 0001875016 ifrs-full:LaterThanOneYearMember 2026-06-30 0001875016 ifrs-full:LaterThanOneYearMember 2025-12-31 0001875016 ifrs-full:LaterThanOneYearAndNotLaterThanThreeYearsMember 2026-06-30 0001875016 ifrs-full:LaterThanOneYearAndNotLaterThanThreeYearsMember 2025-12-31 0001875016 YMAT:ClassAOrdinarySharesMember YMAT:NonadjustingEventsAfterReportingPeriodMember ifrs-full:TopOfRangeMember 2026-09-23 0001875016 YMAT:ClassAOrdinarySharesMember YMAT:HudsonGlobalVenturesLLCMember YMAT:NonadjustingEventsAfterReportingPeriodMember ifrs-full:TopOfRangeMember 2026-09-24 0001875016 YMAT:ClassAOrdinarySharesMember YMAT:HudsonGlobalVenturesLLCMember YMAT:NonadjustingEventsAfterReportingPeriodMember 2026-09-24 0001875016 YMAT:HudsonGlobalVenturesLLCMember YMAT:NonadjustingEventsAfterReportingPeriodMember ifrs-full:BottomOfRangeMember 2026-09-24 0001875016 YMAT:HudsonGlobalVenturesLLCMember YMAT:NonadjustingEventsAfterReportingPeriodMember ifrs-full:TopOfRangeMember 2026-09-24 0001875016 YMAT:HudsonGlobalVenturesLLCMember YMAT:NonadjustingEventsAfterReportingPeriodMember 2026-09-24 iso4217:USD shares iso4217:USD shares pure iso4217:TWD iso4217:TWD shares iso4217:HKD false 2026-06-30 --12-31 0001875016

6-K J-Star Holding Co., Ltd.

595013

97669

504240

455133

5429705

3578974

198277

2638

1014245

1030368

782593

309689

72281

135012

8596354

5609483

4144247

463389

32953

81350

132963

162470

615984

425100

7283

7352

26400

408032

4959830

1547693

13556184

7157176

2579175 2741552 8249052

983864

624620

146622

60906

1396795

180954

595175

941159

9198

33452

82078

1100985

13467

6836068

12902986

3942724

1027638

5320

4187

3948044

1031825

10784112

13934811

7866667

5551602

3048592

18082503

9319370

-25914704

-24346913

-310986

-350286

2772072

-6777635

13556184

7157176

6767591

10588835

5805607

7740725

961984

2848110

282670

607807

2536548

1620373

91887

466351

2911105

2694531

-1949121

153579

272926

-41575

137437

210043

12035

75150

33519

37546

181043 -138922

-1768078

14657

-200287

9420

-1567791

5237

39300

-78120

-1528491

-72883

-0.39

0.00

7881444

7847746

-3237380

507453

12999263

65856

5237

-78120

7881444

7913602

-3232143

429333

12992236

5551602

3048592

9319370

-24346913

-350286

-6777635

1290065 -155278 1134787

1025000

7175000

8200000

1743411 1743411

-1567791

39300

7866667

3048592

18082503

-25914704

-310986

2772072

-1768078

14657

95869

90248

-14821

48397

110903

29507

7782

712

1134787

65856

12035

75150

137437

210043

-1850731

-6687451

-195639

175922

15411

-274781

-472904

-98426

62731

85716

85797

1215841

5571251

-333748

-462224

1087518

-1813

-704388

-1267386

12035

75150

137437

210043

-829790

-1402279

49107

37036

123156

2110639

278645

3413023

171359

20767

-3462130

-2741602

1892919

14160713

1763398

9987319

48341

102402

4154746

688142

1556940

137437

3290037

1629992

138807

4339031

4482890

450233

-78120

497344

260889

97669

649106

595013

909995

1. Corporate and group information J-Star Holding Co., Ltd. (the “Company”) was incorporated in the Cayman Islands in May 2016. The Company and its subsidiaries (collectively referred herein as the “Group”) are primarily engaged in manufacturing and trading business of bicycles, sports accessories and carbon fiber composite products, as well as the provision of professional consultation services. Initial Public Offering On July 31, 2025, the Company announced the closing of its initial public offering (“IPO”) of 1,250,000 ordinary shares, $0.5 par value per ordinary share at an offering price of $4.00 per share for a total of $5,000,000 in gross proceeds and on August 7, 2025, the underwriters exercise their option and the Company further issued 187,500 ordinary shares, US$0.5 par value per ordinary share at an offering price of $4.00 per share for a total of $750,000 in gross proceeds. The Company raised total net proceeds of approximately $4.89 million, which was reflected in the statement of cash flows, after deducting underwriting discounts and commissions and outstanding offering expenses upon the completion of listing. During the process of IPO, the Company incurred an aggregate of approximately $3.6 million for underwriting discounts and commissions and total offering expenses, among which approximately $1.6 million offering expenses were paid as of December 31, 2024 and approximately $2.0 million underwriting discounts and commissions and additional offering expenses were incurred and paid up to the date of closing of IPO. At the date of closing of IPO, the underwriting discounts and commissions and total offering expenses of approximately $3.6 million were offset against the gross offering proceeds of $5.75 million resulted in net amount of approximately $2.1 million which was recognized in additional paid-in capital. The Company’s ordinary shares have been listed on the Nasdaq Capital Market under the ticker symbol “YMAT” since July 31, 2025.

1250000

0.5

4.00

5000000

187500

0.5

4.00

750000

4890000

3600000

1600000 2000000.0 3600000

5750000

2100000

<p id="xdx_80D_eifrs-full--DisclosureOfAuthorisationOfFinancialStatementsExplanatory_ziliIrACbdK6" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">2. The authorization of the unaudited interim condensed consolidated financial statements The accompanying unaudited interim condensed consolidated financial statements were authorized for issuance by the Board of Directors on [October 23], 2026.

<p id="xdx_803_eifrs-full--DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory_zBI9EtJC9vwb" style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt">3. Application of new and revised International Financial Reporting Standards (“IFRS”), International Accounting Standards (“IAS”), International Financial Reporting Interpretations Committee (“IFRIC”) Interpretations and Standing Interpretations Committee (“SIC”) Interpretations issued by the International Accounting Standards Board (“IASB”) (collectively, “IFRSs”) IFRS a) Amendments to IFRSs and the new interpretation that are mandatorily effective and relevant to the current period: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; white-space: nowrap; text-align: center">New standards, interpretations, and amendments </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt; white-space: nowrap; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">Effective date issued by IASB </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 21%; text-align: left">Amendments to IFRS 9</td> <td style="text-align: left; width: 2%; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 60%; text-align: left">Amendments to the Classification and Measurement of Financial Instruments</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; width: 2%; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 15%; text-align: center">January 1, 2026</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">Amendments to IFRS 7</td> <td style="text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">Annual Improvements to IFRS Accounting Standards</td> <td style="text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">Volume 11</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top">January 1, 2026</td></tr> </table> The Group has adopted the above new standards, interpretations and amendments as of the effective date. Based on the Group’s assessment, the above standards and interpretations have no significant impact on the Group’s financial position and financial performance. b) New standards, interpretations and amendments in issue but not yet effective: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td colspan="3" style="border-bottom: Black 1pt solid; vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center">Not Yet Effective Standards, Interpretations, and Amendments</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt; white-space: nowrap; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">Effective date issued by IASB </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 21%; text-align: left">Amendments to IFRS 18</td> <td style="width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; width: 60%; vertical-align: top">Presentation and Disclosure in Financial Statements</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 15%; text-align: center">January 1, 2027</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: left">Amendments to IFRS 19</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">Subsidiaries without Public Accountability: Disclosures</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">January 1, 2027</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">Amendments to IFRS 10, </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">Sale or contribution of assets between an investor and its associate or joint venture</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">To be determined by IASB</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">Amendments to IAS 28</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td></tr> </table> The Group expects to adopt the above new standards, interpretations and amendments as of the effective date and expects no significant impact on the Group’s consolidated financial statements based on the Group’s assessment.

4. Summary of significant accounting policies The principal accounting policies adopted are consistent with Note 4 in the consolidated financial statements for the year ended December 31, 2025, except for the compliance statement, basis of preparation, basis of consolidation and additional policies as set out below. These policies have been consistently applied to all the periods presented, unless otherwise stated. Emerging growth company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period, which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company, which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="text-align: justify; width: 0.25in">a)</td> <td style="text-align: justify">Statement of compliance</td></tr> </table> Our unaudited condensed interim consolidated financial statements comply with International Accounting Standard 34, Interim Financial Reporting and reflect all adjustments (which are of a normal recurring nature) that are, in our opinion, necessary for a fair statement of the results for the interim periods presented. <p id="xdx_848_ecustom--DescriptionOfAccountingPolicyForBasisOfPreparationOfFinancialStatementsExplanatory_zJ0pekIlrOog" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="text-align: justify; width: 0.25in">b)</td> <td style="text-align: justify">Basis of preparation</td></tr> </table> (a) These unaudited interim condensed consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) under the historical cost convention, except as disclosed in the accounting policies below. The preparation of these unaudited interim condensed consolidated financial statements in conformity with IFRS requires management to exercise its judgement in the process of applying the Group’s accounting policies. It also requires the use of certain critical accounting estimates and assumptions. It also requires management to exercise its judgement in the process of applying the Group’s accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the unaudited condensed interim consolidated financial statements are disclosed in Note 4f). These unaudited interim condensed consolidated financial statements and the notes accompanying them should be read in conjunction with the Group’s audited consolidated financial statements for the year ended December 31, 2025. (b) Except for the financial assets at fair value through other comprehensive income, the unaudited condensed interim consolidated financial statements have been prepared under the historical cost convention. (c) These unaudited condensed interim consolidated financial statements are presented in U.S. dollars (“US$”), which is the Company’s functional currency. <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="text-align: justify; width: 0.25in">c)</td> <td style="text-align: justify">Basis of consolidation</td></tr> </table> (a) Basis for preparation of unaudited interim condensed consolidated financial statements: i) All subsidiaries are included in the Group’s unaudited interim condensed consolidated financial statements. Subsidiaries are all entities controlled by the Group. The Group controls an entity when the Group is exposed, or has rights, to variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Consolidation of subsidiaries begins from the date the Group obtains control of the subsidiaries and ceases when the Group loses control of the subsidiaries. ii) Inter-company transactions, balances and unrealized gains or losses on transactions between companies within the Group are eliminated. Accounting policies of subsidiaries have been adjusted where necessary to ensure consistency with the policies adopted by the Group. (b) Subsidiaries included in the unaudited condensed interim consolidated financial statements: Schedule of subsidiaries <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">Percentage of</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">Ownership (%)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 14%; text-align: center">Name of investor</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt; width: 2%; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; font: 10pt Times New Roman, Times, Serif; width: 22%; vertical-align: bottom">Name of investee</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt; width: 2%; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; font: 10pt Times New Roman, Times, Serif; width: 18%; vertical-align: bottom">Main business</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt; width: 2%; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 12%; text-align: center">Location</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt; width: 2%; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 12%; text-align: center">June 30, 2026</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt; width: 2%; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 12%; text-align: center">December 31, 2025</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">The Company</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">GOAL BEYOND LIMITED (GOAL BEYOND)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><span id="xdx_90D_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--GoalBeyondLimitedMember_zJtexJTSJoq1" title="Main business">Holding company</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_901_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--GoalBeyondLimitedMember_zhBECuJR5HF5" title="Location">Samoa</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--GoalBeyondLimitedMember_zlyw7tpPsGAk" title="Percentage of ownership">100</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_90D_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--GoalBeyondLimitedMember_zbIzeGAkasQj" title="Percentage of ownership">100</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">The Company</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">STAR LEADER TRADING LIMITED (STAR LEADER)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><span id="xdx_90D_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StarLeaderTradingLimitedMember_zVevYJ5KUWOg" title="Main business">Sales of bicycle, racket, and other carbon fiber composite products</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_903_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StarLeaderTradingLimitedMember_zCmoEdaBQ7l3" title="Location">Hong Kong</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_900_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StarLeaderTradingLimitedMember_zW4pL32y87Pa" title="Percentage of ownership">100</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StarLeaderTradingLimitedMember_z8S4zfXCACab" title="Percentage of ownership">100</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">The Company</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">Bohong Technology Jiangsu Co., Ltd. (Bohong)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><span id="xdx_903_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BohongTechnologyJiangsuCoLtdMember_zTP0W7XOFmT4" title="Main business">Manufacturing bicycle, racket and other carbon fiber composite products</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_90F_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BohongTechnologyJiangsuCoLtdMember_zE91xzwPRTF2" title="Location">Jiangsu, People’s Republic of China (“PRC”)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BohongTechnologyJiangsuCoLtdMember_fKg_____zrV77QfweZY9" title="Percentage of ownership">-*</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BohongTechnologyJiangsuCoLtdMember_zEoQ9GF6Yoec" title="Percentage of ownership">100</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">GOAL BEYOND</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">YMA CORPORATION (YMA)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><span id="xdx_90C_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--YmaCorporationMember_zLMMGFxBBmS2" title="Main business">Product development, design, manufacturing and sales of carbon fiber composite products</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_90A_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--YmaCorporationMember_zo7aeqoGgfSc" title="Location">Republic of China (“ROC”)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--YmaCorporationMember_zEtnfluWLoue" title="Percentage of ownership">100</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_909_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--YmaCorporationMember_zzM5YBAvqINe" title="Percentage of ownership">100</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">GOAL BEYOND</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">TIME YIELD LIMITED (TIME YIELD)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><span id="xdx_903_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TimeYieldLimitedMember_zrXBOD1KsfH3" title="Main business">Purchasing</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_906_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TimeYieldLimitedMember_zXIE8s7EQRo7" title="Location">Samoa</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TimeYieldLimitedMember_fKg_____zQjSlc2WlqVj" title="Percentage of ownership">-*</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TimeYieldLimitedMember_zAAIjgZ1jzei" title="Percentage of ownership">100</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">The Company</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">PREMIUM QUEST INTERNATIONAL LIMITED (PREMIUM QUEST)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><span id="xdx_909_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PremiumQuestInternationalLimitedMember_zAVKE7XDQnG6" title="Main business">Holding company</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_903_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PremiumQuestInternationalLimitedMember_zymuO1hMNpsh" title="Location">British Virgin Islands</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PremiumQuestInternationalLimitedMember_zNKmVcUyFI1d" title="Percentage of ownership">-</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_90D_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PremiumQuestInternationalLimitedMember_zlhdeHzjlM8k" title="Percentage of ownership">100</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">The Company</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">STAR LEADER TRADING PRIVATE LIMITED (STAR LEADER SG)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><span id="xdx_904_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StarLeaderTradingPrivateLimitedMember_zUK7rfa5Imhb" title="Main business">Sales of bicycle, sporting goods, and other carbon composite products</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_90B_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StarLeaderTradingPrivateLimitedMember_zQw0iGdVDgC3" title="Location">Singapore</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StarLeaderTradingPrivateLimitedMember_z0ClZtPVFbzg" title="Percentage of ownership">100</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StarLeaderTradingPrivateLimitedMember_z70mGjsExTP4" title="Percentage of ownership">100</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">GOAL BEYOND</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><span id="xdx_903_eifrs-full--NameOfSubsidiary_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DongguanChangrongNewMaterialTechnologyCoLtdMember_zYeFRSlqTAmf" title="Name of investee">Dongguan Changrong New Material Technology Co., Ltd</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><span id="xdx_90E_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DongguanChangrongNewMaterialTechnologyCoLtdMember_zyfCYl9zrDGj" title="Main business">Sales of bicycle, sporting goods, and other carbon composite products</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_901_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DongguanChangrongNewMaterialTechnologyCoLtdMember_zUA4TjBdw57" title="Location">Dongguan, PRC</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DongguanChangrongNewMaterialTechnologyCoLtdMember_zSQRJzJXhBi" title="Percentage of ownership">100</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DongguanChangrongNewMaterialTechnologyCoLtdMember_ztf640iWYill" title="Percentage of ownership">100</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">PREMIUM QUEST</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">LITZMO B.V.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><span id="xdx_90C_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LitzmoBVMember_zP0XV4S5eOsf" title="Main business">Sales of bicycle, sporting goods, and other carbon composite products</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">Netherlands</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LitzmoBVMember_zx2U1kYcGR84" title="Percentage of ownership">-</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LitzmoBVMember_zcX2P9toxQ04" title="Percentage of ownership">100</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">*</td><td style="width: 5pt"></td><td style="text-align: justify">These entities have been deregistered during the period.</td> </tr></table> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="text-align: justify; width: 0.25in">d)</td> <td style="text-align: justify">Income taxes</td></tr> </table> (a) The interim period income tax expense is recognized based on the estimated average annual effective income tax rate expected for the full financial year applied to the pretax income of the interim period, and the related information is disclosed accordingly. (b) If a change in tax rate is enacted or substantively enacted, the Group recognizes the effect of the change immediately in the period in which the change occurs. The effect of the change on items recognized outside profit or loss is recognized in other comprehensive income or equity while the effect of the change on items recognized in profit or loss is recognized in profit or loss. <p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_z9272sUSnbud" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="text-align: justify; width: 0.25in">e)</td> <td style="text-align: justify">Property, plant and equipment</td></tr> </table> (a) Property, plant and equipment are initially recorded at cost. Borrowing costs incurred during the construction period are capitalized. (b) Subsequent costs are included in the asset’s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. The carrying amount of the replaced part is derecognized. All other repairs and maintenance are charged to profit or loss during the financial period in which they are incurred. (c) Plant and equipment apply cost model and are depreciated using the straight-line method to allocate their cost over their estimated useful lives. Each part of an item of property, plant, and equipment with a cost that is significant in relation to the total cost of the item must be depreciated separately. (d) Land is initially recognized at cost, which comprises its purchase price, including legal and brokerage fees, title insurance, non-refundable purchase taxes, and any directly attributable costs of preparing the land for its intended use. (e) Following initial recognition, land is carried at cost less any accumulated impairment losses. Land is not depreciated as it is deemed to have an indefinite useful life. (f) The carrying amount of land is reviewed for impairment under IAS 36 whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognized in the Consolidated Statement of Profit or Loss for the amount by which the asset’s carrying amount exceeds its recoverable amount. (g) The assets’ residual values, useful lives and depreciation methods are reviewed, and adjusted if appropriate, at each financial year-end. If expectations for the assets’ residual values and useful lives differ from previous estimates or the patterns of consumption of the assets’ future economic benefits embodied in the assets have changed significantly, any change is accounted for as a change in estimate under IAS 8, ‘Accounting Policies, Changes in Accounting Estimates and Errors’, from the date of the change. The estimated useful lives of property, plant and equipment are as follows: Schedule of estimated useful lives of property plant and equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap">property, plant and equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify">estimated useful lives</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">Land</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"><span id="xdx_907_eifrs-full--DescriptionOfUsefulLifePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zrjqJMkSEKB4" title="Estimated useful lives">N/A – not depreciated</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">Office building</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"><span id="xdx_907_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zuXnzgPcSMU9" title="Estimated useful lives">35 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 49%">Leasehold improvement</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 49%; text-align: justify"><span id="xdx_90A_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zBH9inDrESK3" title="Estimated useful lives">2 ~ <span id="xdx_900_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zzoM0fdQyn3e" title="Estimated useful lives">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">Machinery and equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"><span id="xdx_902_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zNr10rEjWEW" title="Estimated useful lives">3 ~ <span id="xdx_900_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zUAlPItvTpH2" title="Estimated useful lives">10 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">Molding equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"><span id="xdx_909_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--MoldingEquipmentMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_z0oimDqzu1X8" title="Estimated useful lives">2 ~ <span id="xdx_900_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--MoldingEquipmentMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_z7jGuGg93Xgf" title="Estimated useful lives">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">Others</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"><span id="xdx_904_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zsDLYLT5TSLi" title="Estimated useful lives">2 ~ <span id="xdx_909_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zeRh86KQq2K7" title="Estimated useful lives">10 years</td></tr> </table> <p id="xdx_840_eifrs-full--DisclosureOfMaterialAccountingPolicyInformationExplanatory_zFRmvFKKZzI2" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt 0pt 0pt 0.5in; text-align: justify"> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="text-align: justify; width: 0.25in">f)</td> <td style="text-align: justify">Critical accounting judgments, estimates and key sources of assumption uncertainty</td></tr> </table> (a) Valuation of allowance for accounts receivable In the process of assessing uncollectible accounts, the Group must use judgements and assumptions to determine the collectability of accounts receivable. The collectability is affected by various factors: customers’ financial conditions, the Company’s internal credit ratings, historical experience, current economic conditions and future macroeconomic factors, etc. When sales are not expected to be collected, the Group recognizes a specific allowance for doubtful receivables after the assessment. The assumptions and estimates of allowance for uncollectible accounts are based on concerning future events as that on the balance sheet date. Assumptions and estimates may differ from the actual results which may result in a material adjustment. (b) Evaluation of inventories As inventories are stated at the lower of cost and net realizable value, the Group must determine the net realizable value of inventories on balance sheet date using judgements and estimates. Due to the rapid technology innovation, the Group evaluates the amounts of normal inventory consumption, obsolete inventories or inventories without market selling value on balance sheet date, and writes down the cost of inventories to the net realizable value. The evaluation of inventories is principally based on the unit price of the sales order as the basis of the estimate. Therefore, there might be material changes to the evaluation. (c) Extinguishment of financial liabilities with equity instruments (Shareholder Transactions) The Group applies the principles of IFRS 9 and IFRIC 19 when extinguishing financial liabilities through the issuance of equity instruments. However, when a financial liability is extinguished with an existing shareholder acting explicitly in their capacity as an equity owner, the transaction is outside the scope of IFRIC 19. Management exercises significant judgment to assess the economic substance of such transactions to determine whether the shareholder is acting as a third-party creditor or as an owner. When it is determined that the counterparty is acting in their capacity as a shareholder, the transaction is accounted for as a capital contribution or equity restructuring. Consequently, the extinguished carrying amount of the liability is reclassified directly into equity (ordinary shares and capital reserves), and no gain or loss is recognized in the statement of comprehensive (loss) income.

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="text-align: justify; width: 0.25in">a)</td> <td style="text-align: justify">Statement of compliance</td></tr> </table> Our unaudited condensed interim consolidated financial statements comply with International Accounting Standard 34, Interim Financial Reporting and reflect all adjustments (which are of a normal recurring nature) that are, in our opinion, necessary for a fair statement of the results for the interim periods presented. <p id="xdx_848_ecustom--DescriptionOfAccountingPolicyForBasisOfPreparationOfFinancialStatementsExplanatory_zJ0pekIlrOog" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="text-align: justify; width: 0.25in">b)</td> <td style="text-align: justify">Basis of preparation</td></tr> </table> (a) These unaudited interim condensed consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) under the historical cost convention, except as disclosed in the accounting policies below. The preparation of these unaudited interim condensed consolidated financial statements in conformity with IFRS requires management to exercise its judgement in the process of applying the Group’s accounting policies. It also requires the use of certain critical accounting estimates and assumptions. It also requires management to exercise its judgement in the process of applying the Group’s accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the unaudited condensed interim consolidated financial statements are disclosed in Note 4f). These unaudited interim condensed consolidated financial statements and the notes accompanying them should be read in conjunction with the Group’s audited consolidated financial statements for the year ended December 31, 2025. (b) Except for the financial assets at fair value through other comprehensive income, the unaudited condensed interim consolidated financial statements have been prepared under the historical cost convention. (c) These unaudited condensed interim consolidated financial statements are presented in U.S. dollars (“US$”), which is the Company’s functional currency. <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="text-align: justify; width: 0.25in">c)</td> <td style="text-align: justify">Basis of consolidation</td></tr> </table> (a) Basis for preparation of unaudited interim condensed consolidated financial statements: i) All subsidiaries are included in the Group’s unaudited interim condensed consolidated financial statements. Subsidiaries are all entities controlled by the Group. The Group controls an entity when the Group is exposed, or has rights, to variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Consolidation of subsidiaries begins from the date the Group obtains control of the subsidiaries and ceases when the Group loses control of the subsidiaries. ii) Inter-company transactions, balances and unrealized gains or losses on transactions between companies within the Group are eliminated. Accounting policies of subsidiaries have been adjusted where necessary to ensure consistency with the policies adopted by the Group. (b) Subsidiaries included in the unaudited condensed interim consolidated financial statements: Schedule of subsidiaries <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">Percentage of</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">Ownership (%)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 14%; text-align: center">Name of investor</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt; width: 2%; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; font: 10pt Times New Roman, Times, Serif; width: 22%; vertical-align: bottom">Name of investee</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt; width: 2%; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; font: 10pt Times New Roman, Times, Serif; width: 18%; vertical-align: bottom">Main business</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt; width: 2%; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 12%; text-align: center">Location</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt; width: 2%; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 12%; text-align: center">June 30, 2026</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt; width: 2%; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 12%; text-align: center">December 31, 2025</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">The Company</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">GOAL BEYOND LIMITED (GOAL BEYOND)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><span id="xdx_90D_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--GoalBeyondLimitedMember_zJtexJTSJoq1" title="Main business">Holding company</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_901_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--GoalBeyondLimitedMember_zhBECuJR5HF5" title="Location">Samoa</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--GoalBeyondLimitedMember_zlyw7tpPsGAk" title="Percentage of ownership">100</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_90D_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--GoalBeyondLimitedMember_zbIzeGAkasQj" title="Percentage of ownership">100</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">The Company</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">STAR LEADER TRADING LIMITED (STAR LEADER)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><span id="xdx_90D_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StarLeaderTradingLimitedMember_zVevYJ5KUWOg" title="Main business">Sales of bicycle, racket, and other carbon fiber composite products</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_903_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StarLeaderTradingLimitedMember_zCmoEdaBQ7l3" title="Location">Hong Kong</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_900_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StarLeaderTradingLimitedMember_zW4pL32y87Pa" title="Percentage of ownership">100</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StarLeaderTradingLimitedMember_z8S4zfXCACab" title="Percentage of ownership">100</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">The Company</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">Bohong Technology Jiangsu Co., Ltd. (Bohong)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><span id="xdx_903_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BohongTechnologyJiangsuCoLtdMember_zTP0W7XOFmT4" title="Main business">Manufacturing bicycle, racket and other carbon fiber composite products</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_90F_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BohongTechnologyJiangsuCoLtdMember_zE91xzwPRTF2" title="Location">Jiangsu, People’s Republic of China (“PRC”)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BohongTechnologyJiangsuCoLtdMember_fKg_____zrV77QfweZY9" title="Percentage of ownership">-*</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BohongTechnologyJiangsuCoLtdMember_zEoQ9GF6Yoec" title="Percentage of ownership">100</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">GOAL BEYOND</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">YMA CORPORATION (YMA)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><span id="xdx_90C_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--YmaCorporationMember_zLMMGFxBBmS2" title="Main business">Product development, design, manufacturing and sales of carbon fiber composite products</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_90A_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--YmaCorporationMember_zo7aeqoGgfSc" title="Location">Republic of China (“ROC”)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--YmaCorporationMember_zEtnfluWLoue" title="Percentage of ownership">100</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_909_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--YmaCorporationMember_zzM5YBAvqINe" title="Percentage of ownership">100</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">GOAL BEYOND</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">TIME YIELD LIMITED (TIME YIELD)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><span id="xdx_903_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TimeYieldLimitedMember_zrXBOD1KsfH3" title="Main business">Purchasing</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_906_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TimeYieldLimitedMember_zXIE8s7EQRo7" title="Location">Samoa</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TimeYieldLimitedMember_fKg_____zQjSlc2WlqVj" title="Percentage of ownership">-*</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TimeYieldLimitedMember_zAAIjgZ1jzei" title="Percentage of ownership">100</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">The Company</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">PREMIUM QUEST INTERNATIONAL LIMITED (PREMIUM QUEST)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><span id="xdx_909_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PremiumQuestInternationalLimitedMember_zAVKE7XDQnG6" title="Main business">Holding company</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_903_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PremiumQuestInternationalLimitedMember_zymuO1hMNpsh" title="Location">British Virgin Islands</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PremiumQuestInternationalLimitedMember_zNKmVcUyFI1d" title="Percentage of ownership">-</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_90D_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PremiumQuestInternationalLimitedMember_zlhdeHzjlM8k" title="Percentage of ownership">100</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">The Company</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">STAR LEADER TRADING PRIVATE LIMITED (STAR LEADER SG)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><span id="xdx_904_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StarLeaderTradingPrivateLimitedMember_zUK7rfa5Imhb" title="Main business">Sales of bicycle, sporting goods, and other carbon composite products</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_90B_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StarLeaderTradingPrivateLimitedMember_zQw0iGdVDgC3" title="Location">Singapore</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StarLeaderTradingPrivateLimitedMember_z0ClZtPVFbzg" title="Percentage of ownership">100</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StarLeaderTradingPrivateLimitedMember_z70mGjsExTP4" title="Percentage of ownership">100</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">GOAL BEYOND</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><span id="xdx_903_eifrs-full--NameOfSubsidiary_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DongguanChangrongNewMaterialTechnologyCoLtdMember_zYeFRSlqTAmf" title="Name of investee">Dongguan Changrong New Material Technology Co., Ltd</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><span id="xdx_90E_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DongguanChangrongNewMaterialTechnologyCoLtdMember_zyfCYl9zrDGj" title="Main business">Sales of bicycle, sporting goods, and other carbon composite products</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_901_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DongguanChangrongNewMaterialTechnologyCoLtdMember_zUA4TjBdw57" title="Location">Dongguan, PRC</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DongguanChangrongNewMaterialTechnologyCoLtdMember_zSQRJzJXhBi" title="Percentage of ownership">100</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DongguanChangrongNewMaterialTechnologyCoLtdMember_ztf640iWYill" title="Percentage of ownership">100</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">PREMIUM QUEST</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">LITZMO B.V.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><span id="xdx_90C_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LitzmoBVMember_zP0XV4S5eOsf" title="Main business">Sales of bicycle, sporting goods, and other carbon composite products</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">Netherlands</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LitzmoBVMember_zx2U1kYcGR84" title="Percentage of ownership">-</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LitzmoBVMember_zcX2P9toxQ04" title="Percentage of ownership">100</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">*</td><td style="width: 5pt"></td><td style="text-align: justify">These entities have been deregistered during the period.</td> </tr></table>

Schedule of subsidiaries <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"> </td> <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">Percentage of</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center; vertical-align: bottom"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; text-align: center">Ownership (%)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 14%; text-align: center">Name of investor</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt; width: 2%; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; font: 10pt Times New Roman, Times, Serif; width: 22%; vertical-align: bottom">Name of investee</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt; width: 2%; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; text-align: center; font: 10pt Times New Roman, Times, Serif; width: 18%; vertical-align: bottom">Main business</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt; width: 2%; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 12%; text-align: center">Location</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt; width: 2%; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 12%; text-align: center">June 30, 2026</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt; width: 2%; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 12%; text-align: center">December 31, 2025</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">The Company</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">GOAL BEYOND LIMITED (GOAL BEYOND)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><span id="xdx_90D_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--GoalBeyondLimitedMember_zJtexJTSJoq1" title="Main business">Holding company</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_901_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--GoalBeyondLimitedMember_zhBECuJR5HF5" title="Location">Samoa</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--GoalBeyondLimitedMember_zlyw7tpPsGAk" title="Percentage of ownership">100</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_90D_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--GoalBeyondLimitedMember_zbIzeGAkasQj" title="Percentage of ownership">100</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">The Company</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">STAR LEADER TRADING LIMITED (STAR LEADER)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><span id="xdx_90D_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StarLeaderTradingLimitedMember_zVevYJ5KUWOg" title="Main business">Sales of bicycle, racket, and other carbon fiber composite products</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_903_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StarLeaderTradingLimitedMember_zCmoEdaBQ7l3" title="Location">Hong Kong</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_900_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StarLeaderTradingLimitedMember_zW4pL32y87Pa" title="Percentage of ownership">100</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StarLeaderTradingLimitedMember_z8S4zfXCACab" title="Percentage of ownership">100</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">The Company</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">Bohong Technology Jiangsu Co., Ltd. (Bohong)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><span id="xdx_903_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BohongTechnologyJiangsuCoLtdMember_zTP0W7XOFmT4" title="Main business">Manufacturing bicycle, racket and other carbon fiber composite products</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_90F_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BohongTechnologyJiangsuCoLtdMember_zE91xzwPRTF2" title="Location">Jiangsu, People’s Republic of China (“PRC”)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BohongTechnologyJiangsuCoLtdMember_fKg_____zrV77QfweZY9" title="Percentage of ownership">-*</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--BohongTechnologyJiangsuCoLtdMember_zEoQ9GF6Yoec" title="Percentage of ownership">100</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">GOAL BEYOND</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">YMA CORPORATION (YMA)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><span id="xdx_90C_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--YmaCorporationMember_zLMMGFxBBmS2" title="Main business">Product development, design, manufacturing and sales of carbon fiber composite products</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_90A_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--YmaCorporationMember_zo7aeqoGgfSc" title="Location">Republic of China (“ROC”)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--YmaCorporationMember_zEtnfluWLoue" title="Percentage of ownership">100</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_909_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--YmaCorporationMember_zzM5YBAvqINe" title="Percentage of ownership">100</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">GOAL BEYOND</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">TIME YIELD LIMITED (TIME YIELD)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><span id="xdx_903_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TimeYieldLimitedMember_zrXBOD1KsfH3" title="Main business">Purchasing</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_906_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TimeYieldLimitedMember_zXIE8s7EQRo7" title="Location">Samoa</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TimeYieldLimitedMember_fKg_____zQjSlc2WlqVj" title="Percentage of ownership">-*</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--TimeYieldLimitedMember_zAAIjgZ1jzei" title="Percentage of ownership">100</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">The Company</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">PREMIUM QUEST INTERNATIONAL LIMITED (PREMIUM QUEST)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><span id="xdx_909_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PremiumQuestInternationalLimitedMember_zAVKE7XDQnG6" title="Main business">Holding company</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_903_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PremiumQuestInternationalLimitedMember_zymuO1hMNpsh" title="Location">British Virgin Islands</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PremiumQuestInternationalLimitedMember_zNKmVcUyFI1d" title="Percentage of ownership">-</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_90D_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--PremiumQuestInternationalLimitedMember_zlhdeHzjlM8k" title="Percentage of ownership">100</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">The Company</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">STAR LEADER TRADING PRIVATE LIMITED (STAR LEADER SG)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><span id="xdx_904_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StarLeaderTradingPrivateLimitedMember_zUK7rfa5Imhb" title="Main business">Sales of bicycle, sporting goods, and other carbon composite products</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_90B_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StarLeaderTradingPrivateLimitedMember_zQw0iGdVDgC3" title="Location">Singapore</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StarLeaderTradingPrivateLimitedMember_z0ClZtPVFbzg" title="Percentage of ownership">100</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--StarLeaderTradingPrivateLimitedMember_z70mGjsExTP4" title="Percentage of ownership">100</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">GOAL BEYOND</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><span id="xdx_903_eifrs-full--NameOfSubsidiary_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DongguanChangrongNewMaterialTechnologyCoLtdMember_zYeFRSlqTAmf" title="Name of investee">Dongguan Changrong New Material Technology Co., Ltd</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><span id="xdx_90E_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DongguanChangrongNewMaterialTechnologyCoLtdMember_zyfCYl9zrDGj" title="Main business">Sales of bicycle, sporting goods, and other carbon composite products</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_901_eifrs-full--CountryOfIncorporationOrResidenceOfSubsidiary_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DongguanChangrongNewMaterialTechnologyCoLtdMember_zUA4TjBdw57" title="Location">Dongguan, PRC</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_901_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DongguanChangrongNewMaterialTechnologyCoLtdMember_zSQRJzJXhBi" title="Percentage of ownership">100</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; white-space: nowrap; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_904_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--DongguanChangrongNewMaterialTechnologyCoLtdMember_ztf640iWYill" title="Percentage of ownership">100</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">PREMIUM QUEST</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top">LITZMO B.V.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"><span id="xdx_90C_eifrs-full--DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LitzmoBVMember_zP0XV4S5eOsf" title="Main business">Sales of bicycle, sporting goods, and other carbon composite products</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center">Netherlands</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_90B_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20260101__20260630__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LitzmoBVMember_zx2U1kYcGR84" title="Percentage of ownership">-</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; vertical-align: top"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><span id="xdx_903_eifrs-full--ProportionOfOwnershipInterestInSubsidiary_pid_dp_c20250101__20251231__ifrs-full--SignificantInvestmentsInSubsidiariesAxis__custom--LitzmoBVMember_zcX2P9toxQ04" title="Percentage of ownership">100</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 15pt; text-align: right">*</td><td style="width: 5pt"></td><td style="text-align: justify">These entities have been deregistered during the period.</td> </tr></table>

GOAL BEYOND LIMITED (GOAL BEYOND)

Holding company

Samoa

STAR LEADER TRADING LIMITED (STAR LEADER)

Sales of bicycle, racket, and other carbon fiber composite products

Hong Kong

Bohong Technology Jiangsu Co., Ltd. (Bohong)

Manufacturing bicycle, racket and other carbon fiber composite products

Jiangsu, People’s Republic of China (“PRC”)

YMA CORPORATION (YMA)

Product development, design, manufacturing and sales of carbon fiber composite products

Republic of China (“ROC”)

TIME YIELD LIMITED (TIME YIELD)

Purchasing

Samoa

PREMIUM QUEST INTERNATIONAL LIMITED (PREMIUM QUEST)

Holding company

British Virgin Islands

STAR LEADER TRADING PRIVATE LIMITED (STAR LEADER SG)

Sales of bicycle, sporting goods, and other carbon composite products

Singapore

Dongguan Changrong New Material Technology Co., Ltd

Sales of bicycle, sporting goods, and other carbon composite products

Dongguan, PRC

LITZMO B.V.

Sales of bicycle, sporting goods, and other carbon composite products

Netherlands

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="text-align: justify; width: 0.25in">d)</td> <td style="text-align: justify">Income taxes</td></tr> </table> (a) The interim period income tax expense is recognized based on the estimated average annual effective income tax rate expected for the full financial year applied to the pretax income of the interim period, and the related information is disclosed accordingly. (b) If a change in tax rate is enacted or substantively enacted, the Group recognizes the effect of the change immediately in the period in which the change occurs. The effect of the change on items recognized outside profit or loss is recognized in other comprehensive income or equity while the effect of the change on items recognized in profit or loss is recognized in profit or loss.

<p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_z9272sUSnbud" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="text-align: justify; width: 0.25in">e)</td> <td style="text-align: justify">Property, plant and equipment</td></tr> </table> (a) Property, plant and equipment are initially recorded at cost. Borrowing costs incurred during the construction period are capitalized. (b) Subsequent costs are included in the asset’s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. The carrying amount of the replaced part is derecognized. All other repairs and maintenance are charged to profit or loss during the financial period in which they are incurred. (c) Plant and equipment apply cost model and are depreciated using the straight-line method to allocate their cost over their estimated useful lives. Each part of an item of property, plant, and equipment with a cost that is significant in relation to the total cost of the item must be depreciated separately. (d) Land is initially recognized at cost, which comprises its purchase price, including legal and brokerage fees, title insurance, non-refundable purchase taxes, and any directly attributable costs of preparing the land for its intended use. (e) Following initial recognition, land is carried at cost less any accumulated impairment losses. Land is not depreciated as it is deemed to have an indefinite useful life. (f) The carrying amount of land is reviewed for impairment under IAS 36 whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognized in the Consolidated Statement of Profit or Loss for the amount by which the asset’s carrying amount exceeds its recoverable amount. (g) The assets’ residual values, useful lives and depreciation methods are reviewed, and adjusted if appropriate, at each financial year-end. If expectations for the assets’ residual values and useful lives differ from previous estimates or the patterns of consumption of the assets’ future economic benefits embodied in the assets have changed significantly, any change is accounted for as a change in estimate under IAS 8, ‘Accounting Policies, Changes in Accounting Estimates and Errors’, from the date of the change. The estimated useful lives of property, plant and equipment are as follows: Schedule of estimated useful lives of property plant and equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap">property, plant and equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify">estimated useful lives</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">Land</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"><span id="xdx_907_eifrs-full--DescriptionOfUsefulLifePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zrjqJMkSEKB4" title="Estimated useful lives">N/A – not depreciated</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">Office building</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"><span id="xdx_907_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zuXnzgPcSMU9" title="Estimated useful lives">35 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 49%">Leasehold improvement</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 49%; text-align: justify"><span id="xdx_90A_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zBH9inDrESK3" title="Estimated useful lives">2 ~ <span id="xdx_900_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zzoM0fdQyn3e" title="Estimated useful lives">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">Machinery and equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"><span id="xdx_902_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zNr10rEjWEW" title="Estimated useful lives">3 ~ <span id="xdx_900_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zUAlPItvTpH2" title="Estimated useful lives">10 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">Molding equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"><span id="xdx_909_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--MoldingEquipmentMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_z0oimDqzu1X8" title="Estimated useful lives">2 ~ <span id="xdx_900_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--MoldingEquipmentMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_z7jGuGg93Xgf" title="Estimated useful lives">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">Others</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"><span id="xdx_904_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zsDLYLT5TSLi" title="Estimated useful lives">2 ~ <span id="xdx_909_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zeRh86KQq2K7" title="Estimated useful lives">10 years</td></tr> </table>

Schedule of estimated useful lives of property plant and equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap">property, plant and equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify">estimated useful lives</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">Land</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"><span id="xdx_907_eifrs-full--DescriptionOfUsefulLifePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zrjqJMkSEKB4" title="Estimated useful lives">N/A – not depreciated</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">Office building</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"><span id="xdx_907_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zuXnzgPcSMU9" title="Estimated useful lives">35 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 49%">Leasehold improvement</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 49%; text-align: justify"><span id="xdx_90A_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zBH9inDrESK3" title="Estimated useful lives">2 ~ <span id="xdx_900_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LeaseholdImprovementsMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zzoM0fdQyn3e" title="Estimated useful lives">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">Machinery and equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"><span id="xdx_902_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zNr10rEjWEW" title="Estimated useful lives">3 ~ <span id="xdx_900_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--MachineryMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zUAlPItvTpH2" title="Estimated useful lives">10 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">Molding equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"><span id="xdx_909_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--MoldingEquipmentMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_z0oimDqzu1X8" title="Estimated useful lives">2 ~ <span id="xdx_900_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--MoldingEquipmentMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_z7jGuGg93Xgf" title="Estimated useful lives">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">Others</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"><span id="xdx_904_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zsDLYLT5TSLi" title="Estimated useful lives">2 ~ <span id="xdx_909_eifrs-full--UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment_dtY_c20260101__20260630__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zeRh86KQq2K7" title="Estimated useful lives">10 years</td></tr> </table>

N/A – not depreciated

P35Y

P2Y

P5Y

P3Y

P10Y

P2Y

P5Y

P2Y

P10Y

<p id="xdx_840_eifrs-full--DisclosureOfMaterialAccountingPolicyInformationExplanatory_zFRmvFKKZzI2" style="font: 10pt Times New Roman, Times, Serif; display: none; margin: 0pt 0pt 0pt 0.5in; text-align: justify"> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="text-align: justify; width: 0.25in">f)</td> <td style="text-align: justify">Critical accounting judgments, estimates and key sources of assumption uncertainty</td></tr> </table> (a) Valuation of allowance for accounts receivable In the process of assessing uncollectible accounts, the Group must use judgements and assumptions to determine the collectability of accounts receivable. The collectability is affected by various factors: customers’ financial conditions, the Company’s internal credit ratings, historical experience, current economic conditions and future macroeconomic factors, etc. When sales are not expected to be collected, the Group recognizes a specific allowance for doubtful receivables after the assessment. The assumptions and estimates of allowance for uncollectible accounts are based on concerning future events as that on the balance sheet date. Assumptions and estimates may differ from the actual results which may result in a material adjustment. (b) Evaluation of inventories As inventories are stated at the lower of cost and net realizable value, the Group must determine the net realizable value of inventories on balance sheet date using judgements and estimates. Due to the rapid technology innovation, the Group evaluates the amounts of normal inventory consumption, obsolete inventories or inventories without market selling value on balance sheet date, and writes down the cost of inventories to the net realizable value. The evaluation of inventories is principally based on the unit price of the sales order as the basis of the estimate. Therefore, there might be material changes to the evaluation. (c) Extinguishment of financial liabilities with equity instruments (Shareholder Transactions) The Group applies the principles of IFRS 9 and IFRIC 19 when extinguishing financial liabilities through the issuance of equity instruments. However, when a financial liability is extinguished with an existing shareholder acting explicitly in their capacity as an equity owner, the transaction is outside the scope of IFRIC 19. Management exercises significant judgment to assess the economic substance of such transactions to determine whether the shareholder is acting as a third-party creditor or as an owner. When it is determined that the counterparty is acting in their capacity as a shareholder, the transaction is accounted for as a capital contribution or equity restructuring. Consequently, the extinguished carrying amount of the liability is reclassified directly into equity (ordinary shares and capital reserves), and no gain or loss is recognized in the statement of comprehensive (loss) income.

5. Cash and cash equivalents Schedule of cash and cash equivalents <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_492_20260630_zJeTCeFahco" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_490_20251231_zDGietMGzik5" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eifrs-full--CashOnHand_iI_maCACEzke0_maCACEzVbM_zlnOOQ5jgrh9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Cash on hand and petty cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,412</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,517</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--BankingArrangementsClassifiedAsCashEquivalents_iI_maCACEzVbM_zScfdlOVewSi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Checking accounts and demand deposits</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">593,601</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">94,152</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--CashAndCashEquivalents_iTI_mtCACEzVbM_zPtP5vtRirMb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Cash and cash equivalents</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">595,013</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">97,669</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_895_ecustom--DisclosureOfDetailedInformationAboutBreakdownOfCashAndCashEquivalentsByOriginalCurrencyExplanatory_z9kccoAivBje" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The following table sets forth the breakdown of cash and cash equivalents by original currency as of June 30, 2026 and December 31, 2025: Schedule of breakdown of cash and cash equivalents by original currency <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49D_20260630_zWyLD3KCDh42" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49D_20251231_zUHatc01MuDf" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Original currency</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--CashAndCashEquivalents_iI_hifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--NewTaiwanDollarMember_z6g6GkL3ewd6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%">NTD</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">546,668</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">49,913</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--CashAndCashEquivalents_iI_hifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--EuroMember_zPQfxFZQREOd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">EUR</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">44</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,452</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--CashAndCashEquivalents_iI_hifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--UnitedStatesDollarMember_z3LZCFxH5t32" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">USD</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">47,453</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,170</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--CashAndCashEquivalents_iI_hifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--RenminbiMember_zjzwM18NYysa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1pt">RMB</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">848</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">10,134</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--CashAndCashEquivalents_iI_zdBEm7VGcGf6" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Cash and cash equivalents by original currency</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">595,013</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">97,669</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> a) The Group transacts with a variety of financial institutions all with high credit quality to disperse credit risk, so it expects that the probability of counterparty default is remote. b) No cash and cash equivalents of the Group were pledged to others.

Schedule of cash and cash equivalents <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_492_20260630_zJeTCeFahco" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_490_20251231_zDGietMGzik5" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eifrs-full--CashOnHand_iI_maCACEzke0_maCACEzVbM_zlnOOQ5jgrh9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Cash on hand and petty cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,412</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,517</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--BankingArrangementsClassifiedAsCashEquivalents_iI_maCACEzVbM_zScfdlOVewSi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Checking accounts and demand deposits</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">593,601</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">94,152</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--CashAndCashEquivalents_iTI_mtCACEzVbM_zPtP5vtRirMb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Cash and cash equivalents</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">595,013</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">97,669</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1412

3517

593601

94152

595013

97669

<p id="xdx_895_ecustom--DisclosureOfDetailedInformationAboutBreakdownOfCashAndCashEquivalentsByOriginalCurrencyExplanatory_z9kccoAivBje" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The following table sets forth the breakdown of cash and cash equivalents by original currency as of June 30, 2026 and December 31, 2025: Schedule of breakdown of cash and cash equivalents by original currency <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49D_20260630_zWyLD3KCDh42" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49D_20251231_zUHatc01MuDf" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Original currency</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--CashAndCashEquivalents_iI_hifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--NewTaiwanDollarMember_z6g6GkL3ewd6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%">NTD</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">546,668</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">49,913</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--CashAndCashEquivalents_iI_hifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--EuroMember_zPQfxFZQREOd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">EUR</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">44</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,452</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--CashAndCashEquivalents_iI_hifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--UnitedStatesDollarMember_z3LZCFxH5t32" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">USD</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">47,453</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,170</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--CashAndCashEquivalents_iI_hifrs-full--CurrencyInWhichInformationIsDisplayedAxis__custom--RenminbiMember_zjzwM18NYysa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1pt">RMB</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">848</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">10,134</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--CashAndCashEquivalents_iI_zdBEm7VGcGf6" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Cash and cash equivalents by original currency</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">595,013</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">97,669</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

546668

49913

1452

47453

36170

848

10134

595013

97669

6. Accounts receivable Schedule of accounts receivable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_499_20260630_zZ3UyMVoYVWh" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49E_20251231_zUIvefK5th1b" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_eifrs-full--TradeReceivables_iI_maTAORzRpd_zLfB0BqZuOC3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accounts receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,761,466</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,910,735</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--AllowanceForCreditLoss_iNI_di_msTAORzRpd_zLH7EuPixPUc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Allowance for expected credit loss (Note 27 (c))</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(331,761</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(331,761</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_eifrs-full--TradeAndOtherCurrentReceivables_iTI_mtTAORzRpd_zAzojhsyUr49" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total accounts receivable net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,429,705</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,578,974</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> (a) The Group’s credit term granted to customers is 60 to 90 days or partial receipt in advance. Receivables do not bear interest. The allowance for expected credit loss is determined based on the credit quality of customers. (b) The ageing analysis of accounts receivable and that were past due: Schedule of maturity analysis <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_497_20260630_zg5irdh8IiR7" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49D_20251231_zmJC7RFdMezi" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eifrs-full--TradeAndOtherCurrentReceivables_iI_hifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zR1ad7CBWcf8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Not past due</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">984,881</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,764,589</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--TradeAndOtherCurrentReceivables_iI_hifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneMonthMember_zbCKVpHT5N2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Up to 30 days</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">937,852</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">249,410</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--TradeAndOtherCurrentReceivables_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanThreeMonthsMember_zzMOycZf2DMh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">31 to 90 days</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">68,626</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,558,011</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--TradeAndOtherCurrentReceivables_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanThreeMonthsAndNotLaterThanSixMonthsMember_zeJVN4E0jDR4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">91 to 180 days</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">597,106</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,499</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--TradeAndOtherCurrentReceivables_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanSixMonthsMember_zuFSrAKIO9Hi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Over 180 days</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,841,240</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,465</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--TradeAndOtherCurrentReceivables_iI_zcGtQPNPLHe8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Accounts receivable, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,429,705</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,578,974</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> (c) As of June 30, 2026 and December 31, 2025, accounts receivable were all from contracts with customers. (d) Without taking into account of any collateral held or other credit enhancements, the amount that best reflects the Group’s maximum exposure to credit risk in respect of the accounts receivable is the carrying amount at the end of each reporting period. (e) No accounts receivable of the Group were pledged to others.

Schedule of accounts receivable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_499_20260630_zZ3UyMVoYVWh" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49E_20251231_zUIvefK5th1b" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40D_eifrs-full--TradeReceivables_iI_maTAORzRpd_zLfB0BqZuOC3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accounts receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,761,466</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">3,910,735</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--AllowanceForCreditLoss_iNI_di_msTAORzRpd_zLH7EuPixPUc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Allowance for expected credit loss (Note 27 (c))</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(331,761</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(331,761</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_eifrs-full--TradeAndOtherCurrentReceivables_iTI_mtTAORzRpd_zAzojhsyUr49" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total accounts receivable net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,429,705</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,578,974</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

5761466

3910735

331761 331761

5429705

3578974

Schedule of maturity analysis <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_497_20260630_zg5irdh8IiR7" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49D_20251231_zmJC7RFdMezi" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eifrs-full--TradeAndOtherCurrentReceivables_iI_hifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zR1ad7CBWcf8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Not past due</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">984,881</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,764,589</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--TradeAndOtherCurrentReceivables_iI_hifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneMonthMember_zbCKVpHT5N2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Up to 30 days</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">937,852</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">249,410</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--TradeAndOtherCurrentReceivables_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanThreeMonthsMember_zzMOycZf2DMh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">31 to 90 days</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">68,626</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,558,011</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--TradeAndOtherCurrentReceivables_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanThreeMonthsAndNotLaterThanSixMonthsMember_zeJVN4E0jDR4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">91 to 180 days</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">597,106</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,499</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--TradeAndOtherCurrentReceivables_iI_hifrs-full--MaturityAxis__ifrs-full--LaterThanSixMonthsMember_zuFSrAKIO9Hi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Over 180 days</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,841,240</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,465</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--TradeAndOtherCurrentReceivables_iI_zcGtQPNPLHe8" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Accounts receivable, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,429,705</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,578,974</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

984881

1764589

937852

249410

68626

1558011

597106

5499

2841240

1465

5429705

3578974

7. Inventories Schedule of inventories <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Cost</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Allowance for valuation loss</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Book value</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Merchandise inventory:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">Raw materials</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eifrs-full--InventoriesAtFairValueLessCostsToSell_iI_c20260630__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--RawMaterialsInventoryMember_zf6UpNNqjqke" style="width: 14%; text-align: right" title="Inventory Cost">498,278</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eifrs-full--InventoryWritedown2011_iN_di_c20260101__20260630__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--RawMaterialsInventoryMember_z2rgv1P3SFDc" style="width: 14%; text-align: right" title="Allowance for valuation loss">(6,646</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eifrs-full--InventoriesAtNetRealisableValue_iI_c20260630__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--RawMaterialsInventoryMember_zOKcsu6oo65h" style="width: 14%; text-align: right" title="Book value">491,632</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Work in progress</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--InventoriesAtFairValueLessCostsToSell_iI_c20260630__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--WorkInProgressInventoryMember_znSr6ckRA0Bb" style="text-align: right" title="Inventory Cost">36,467</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--InventoryWritedown2011_iN_di_c20260101__20260630__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--WorkInProgressInventoryMember_zbvifHYWthE" style="text-align: right" title="Allowance for valuation loss">(195</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--InventoriesAtNetRealisableValue_iI_c20260630__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--WorkInProgressInventoryMember_zrTK8e2B1Aq9" style="text-align: right" title="Book value">36,272</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Finished goods</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eifrs-full--InventoriesAtFairValueLessCostsToSell_iI_c20260630__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--FinishedGoodsInventoryMember_zAV0vZNGTHob" style="border-bottom: Black 1pt solid; text-align: right" title="Inventory Cost">512,946</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--InventoryWritedown2011_iN_di_c20260101__20260630__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--FinishedGoodsInventoryMember_zhLl9viglUS1" style="border-bottom: Black 1pt solid; text-align: right" title="Allowance for valuation loss">(26,605</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eifrs-full--InventoriesAtNetRealisableValue_iI_c20260630__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--FinishedGoodsInventoryMember_z9sMlwcDOov6" style="border-bottom: Black 1pt solid; text-align: right" title="Book value">486,341</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eifrs-full--InventoriesAtFairValueLessCostsToSell_iI_c20260630__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember_zwLoS4YlBWOg" style="border-bottom: Black 2.5pt double; text-align: right" title="Inventory Cost">1,047,691</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eifrs-full--InventoryWritedown2011_iN_di_c20260101__20260630__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember_zjxhhrCsX9E3" style="border-bottom: Black 2.5pt double; text-align: right" title="Allowance for valuation loss">(33,446</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eifrs-full--InventoriesAtNetRealisableValue_iI_c20260630__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember_zSYRUsW7Iip7" style="border-bottom: Black 2.5pt double; text-align: right" title="Book value">1,014,245</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Cost</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Allowance for valuation loss</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Book value</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Merchandise inventory:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">Raw materials</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eifrs-full--InventoriesAtFairValueLessCostsToSell_iI_c20251231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--RawMaterialsInventoryMember_z3qcRYqA6pzh" style="width: 14%; text-align: right" title="Inventory Cost">522,432</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eifrs-full--InventoryWritedown2011_iN_di_c20250101__20251231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--RawMaterialsInventoryMember_zt57Xb4WPWDc" style="width: 14%; text-align: right" title="Allowance for valuation loss">(6,747</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eifrs-full--InventoriesAtNetRealisableValue_iI_c20251231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--RawMaterialsInventoryMember_znOhNy8Mki0k" style="width: 14%; text-align: right" title="Book value">515,685</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Work in progress</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--InventoriesAtFairValueLessCostsToSell_iI_c20251231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--WorkInProgressInventoryMember_z8aQVbbzYxq1" style="text-align: right" title="Inventory Cost">19,491</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--InventoryWritedown2011_iN_di_c20250101__20251231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--WorkInProgressInventoryMember_z4H49w1GpXXc" style="text-align: right" title="Allowance for valuation loss">(14</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--InventoriesAtNetRealisableValue_iI_c20251231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--WorkInProgressInventoryMember_zAeCSx1HDmme" style="text-align: right" title="Book value">19,477</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Finished goods</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--InventoriesAtFairValueLessCostsToSell_iI_c20251231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--FinishedGoodsInventoryMember_zpkJIxFTd8Dj" style="border-bottom: Black 1pt solid; text-align: right" title="Inventory Cost">521,722</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eifrs-full--InventoryWritedown2011_iN_di_c20250101__20251231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--FinishedGoodsInventoryMember_zwb1cPutRcj9" style="border-bottom: Black 1pt solid; text-align: right" title="Allowance for valuation loss">(26,516</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--InventoriesAtNetRealisableValue_iI_c20251231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--FinishedGoodsInventoryMember_zrweKNoTwvE3" style="border-bottom: Black 1pt solid; text-align: right" title="Book value">495,206</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eifrs-full--InventoriesAtFairValueLessCostsToSell_iI_c20251231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember_zUFxkI0LIf23" style="border-bottom: Black 2.5pt double; text-align: right" title="Inventory Cost">1,063,645</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eifrs-full--InventoryWritedown2011_iN_di_c20250101__20251231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember_zKtpYgaIyJX4" style="border-bottom: Black 2.5pt double; text-align: right" title="Allowance for valuation loss">(33,277</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eifrs-full--InventoriesAtNetRealisableValue_iI_c20251231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember_z51RGhCWTWl7" style="border-bottom: Black 2.5pt double; text-align: right" title="Book value">1,030,368</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_895_ecustom--DisclosureOfDetailedInformationAboutInventoriesRecognizedExplanatory_zD2UWFrTNf61" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0pt; text-align: justify">The cost of inventories recognized for the period: Schedule of cost of inventories <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_497_20260101__20260630_zFvDGL7MVKvg" style="font-weight: bold; text-align: center">Six months ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_493_20250101__20250630_zjvj8ax0BuV7" style="font-weight: bold; text-align: center">Six months ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eifrs-full--CostOfMerchandiseSold_maCOIRAzjHV_zrORokQAzp77" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Cost of goods sold</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,804,895</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">7,745,274</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--ReversalOfLossOnInventoryWritedown_maCOIRAzjHV_zAP5qqKyJejb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Loss on (reversal of loss on) inventory valuation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">712</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,549</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_400_eifrs-full--CostOfInventoriesRecognisedAsExpenseDuringPeriod_iT_mtCOIRAzjHV_zjT5D4fZdQWi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Cost of inventories</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,805,607</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,740,725</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> (a) Reversal of allowance for inventory valuation and obsolescence loss was recognized due to disposal of certain inventories which were previously provided with allowance for valuation loss. (b) No inventories of the Group were pledged to others.

Schedule of inventories <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Cost</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Allowance for valuation loss</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Book value</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Merchandise inventory:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">Raw materials</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eifrs-full--InventoriesAtFairValueLessCostsToSell_iI_c20260630__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--RawMaterialsInventoryMember_zf6UpNNqjqke" style="width: 14%; text-align: right" title="Inventory Cost">498,278</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eifrs-full--InventoryWritedown2011_iN_di_c20260101__20260630__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--RawMaterialsInventoryMember_z2rgv1P3SFDc" style="width: 14%; text-align: right" title="Allowance for valuation loss">(6,646</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eifrs-full--InventoriesAtNetRealisableValue_iI_c20260630__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--RawMaterialsInventoryMember_zOKcsu6oo65h" style="width: 14%; text-align: right" title="Book value">491,632</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Work in progress</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--InventoriesAtFairValueLessCostsToSell_iI_c20260630__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--WorkInProgressInventoryMember_znSr6ckRA0Bb" style="text-align: right" title="Inventory Cost">36,467</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--InventoryWritedown2011_iN_di_c20260101__20260630__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--WorkInProgressInventoryMember_zbvifHYWthE" style="text-align: right" title="Allowance for valuation loss">(195</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eifrs-full--InventoriesAtNetRealisableValue_iI_c20260630__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--WorkInProgressInventoryMember_zrTK8e2B1Aq9" style="text-align: right" title="Book value">36,272</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Finished goods</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eifrs-full--InventoriesAtFairValueLessCostsToSell_iI_c20260630__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--FinishedGoodsInventoryMember_zAV0vZNGTHob" style="border-bottom: Black 1pt solid; text-align: right" title="Inventory Cost">512,946</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--InventoryWritedown2011_iN_di_c20260101__20260630__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--FinishedGoodsInventoryMember_zhLl9viglUS1" style="border-bottom: Black 1pt solid; text-align: right" title="Allowance for valuation loss">(26,605</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eifrs-full--InventoriesAtNetRealisableValue_iI_c20260630__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--FinishedGoodsInventoryMember_z9sMlwcDOov6" style="border-bottom: Black 1pt solid; text-align: right" title="Book value">486,341</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eifrs-full--InventoriesAtFairValueLessCostsToSell_iI_c20260630__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember_zwLoS4YlBWOg" style="border-bottom: Black 2.5pt double; text-align: right" title="Inventory Cost">1,047,691</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eifrs-full--InventoryWritedown2011_iN_di_c20260101__20260630__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember_zjxhhrCsX9E3" style="border-bottom: Black 2.5pt double; text-align: right" title="Allowance for valuation loss">(33,446</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eifrs-full--InventoriesAtNetRealisableValue_iI_c20260630__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember_zSYRUsW7Iip7" style="border-bottom: Black 2.5pt double; text-align: right" title="Book value">1,014,245</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Cost</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Allowance for valuation loss</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Book value</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Merchandise inventory:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: left">Raw materials</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eifrs-full--InventoriesAtFairValueLessCostsToSell_iI_c20251231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--RawMaterialsInventoryMember_z3qcRYqA6pzh" style="width: 14%; text-align: right" title="Inventory Cost">522,432</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eifrs-full--InventoryWritedown2011_iN_di_c20250101__20251231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--RawMaterialsInventoryMember_zt57Xb4WPWDc" style="width: 14%; text-align: right" title="Allowance for valuation loss">(6,747</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eifrs-full--InventoriesAtNetRealisableValue_iI_c20251231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--RawMaterialsInventoryMember_znOhNy8Mki0k" style="width: 14%; text-align: right" title="Book value">515,685</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Work in progress</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eifrs-full--InventoriesAtFairValueLessCostsToSell_iI_c20251231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--WorkInProgressInventoryMember_z8aQVbbzYxq1" style="text-align: right" title="Inventory Cost">19,491</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eifrs-full--InventoryWritedown2011_iN_di_c20250101__20251231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--WorkInProgressInventoryMember_z4H49w1GpXXc" style="text-align: right" title="Allowance for valuation loss">(14</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eifrs-full--InventoriesAtNetRealisableValue_iI_c20251231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--WorkInProgressInventoryMember_zAeCSx1HDmme" style="text-align: right" title="Book value">19,477</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Finished goods</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--InventoriesAtFairValueLessCostsToSell_iI_c20251231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--FinishedGoodsInventoryMember_zpkJIxFTd8Dj" style="border-bottom: Black 1pt solid; text-align: right" title="Inventory Cost">521,722</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eifrs-full--InventoryWritedown2011_iN_di_c20250101__20251231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--FinishedGoodsInventoryMember_zwb1cPutRcj9" style="border-bottom: Black 1pt solid; text-align: right" title="Allowance for valuation loss">(26,516</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eifrs-full--InventoriesAtNetRealisableValue_iI_c20251231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember__ifrs-full--ClassesOfAssetsAxis__custom--FinishedGoodsInventoryMember_zrweKNoTwvE3" style="border-bottom: Black 1pt solid; text-align: right" title="Book value">495,206</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eifrs-full--InventoriesAtFairValueLessCostsToSell_iI_c20251231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember_zUFxkI0LIf23" style="border-bottom: Black 2.5pt double; text-align: right" title="Inventory Cost">1,063,645</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eifrs-full--InventoryWritedown2011_iN_di_c20250101__20251231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember_zKtpYgaIyJX4" style="border-bottom: Black 2.5pt double; text-align: right" title="Allowance for valuation loss">(33,277</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eifrs-full--InventoriesAtNetRealisableValue_iI_c20251231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--MerchandiseInventoryMember_z51RGhCWTWl7" style="border-bottom: Black 2.5pt double; text-align: right" title="Book value">1,030,368</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

498278

6646

491632

36467

195

36272

512946

26605

486341

1047691

33446

1014245

522432

6747

515685

19491

19477

521722

26516

495206

1063645

33277

1030368

<p id="xdx_895_ecustom--DisclosureOfDetailedInformationAboutInventoriesRecognizedExplanatory_zD2UWFrTNf61" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0pt; text-align: justify">The cost of inventories recognized for the period: Schedule of cost of inventories <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_497_20260101__20260630_zFvDGL7MVKvg" style="font-weight: bold; text-align: center">Six months ended</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_493_20250101__20250630_zjvj8ax0BuV7" style="font-weight: bold; text-align: center">Six months ended</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eifrs-full--CostOfMerchandiseSold_maCOIRAzjHV_zrORokQAzp77" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Cost of goods sold</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,804,895</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">7,745,274</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--ReversalOfLossOnInventoryWritedown_maCOIRAzjHV_zAP5qqKyJejb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Loss on (reversal of loss on) inventory valuation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">712</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(4,549</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_400_eifrs-full--CostOfInventoriesRecognisedAsExpenseDuringPeriod_iT_mtCOIRAzjHV_zjT5D4fZdQWi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Cost of inventories</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,805,607</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,740,725</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

5804895

7745274

712 -4549

5805607

7740725

8. Prepayments Schedule of prepayments <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_496_20260630_z4yHIwcSBgMc" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20251231_zmlWfqZK3Mt9" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eifrs-full--CurrentAdvancesToSuppliers_iI_maCPzngT_zvP3UrG9kAzh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Prepayment for purchases</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">116,330</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">78,070</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--PrepaidSalesTax_iI_maCPzngT_zNbxa7exZfpe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepaid sales tax</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">165,302</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">152,890</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--PrepaymentForBusinessExpansion_iI_maCPzngT_zBmv3rA6Jyy4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Prepayment for business expansion (Note)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">423,960</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--Prepayments_iI_maCPzngT_zTnXyGy9O3qd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other prepayments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">77,001</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">78,729</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--CurrentPrepayments_iTI_mtCPzngT_zx2KNm8BvfVi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Prepayments </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">782,593</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">309,689</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Note: The payment was related the expenses incurred for expansion our market to overseas after entering into an exclusive global distribution agreement with Patriot Green Energy Technology (“PSSB”), a next-generation solid-state battery developer/manufacturer with a significant minority investment from Taiwan’s ITRI, making J-Star the sole global distributor of PSSB products for electric assist bicycles and electric motorcycles and a non-exclusive distributor for PSSB’s other products.

Schedule of prepayments <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_496_20260630_z4yHIwcSBgMc" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20251231_zmlWfqZK3Mt9" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eifrs-full--CurrentAdvancesToSuppliers_iI_maCPzngT_zvP3UrG9kAzh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Prepayment for purchases</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">116,330</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">78,070</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--PrepaidSalesTax_iI_maCPzngT_zNbxa7exZfpe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Prepaid sales tax</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">165,302</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">152,890</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--PrepaymentForBusinessExpansion_iI_maCPzngT_zBmv3rA6Jyy4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Prepayment for business expansion (Note)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">423,960</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--Prepayments_iI_maCPzngT_zTnXyGy9O3qd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other prepayments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">77,001</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">78,729</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--CurrentPrepayments_iTI_mtCPzngT_zx2KNm8BvfVi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Prepayments </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">782,593</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">309,689</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

116330

78070

165302 152890 423960

77001

78729

782593

309689

9. Non-current financial assets at fair value through other comprehensive income Schedule of non-current financial assets at fair value <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_499_20260630_z1fMb0QgxwId" style="font-weight: bold; text-align: center">As of </td><td style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_490_20251231_zyTqMb9G5BLa" style="font-weight: bold; text-align: center">As of </td><td style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td></tr> <tr id="xdx_402_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_hifrs-full--CounterpartiesAxis__custom--YMACompositeMaterialsDGCoLtdMember_zEnPuWJT26d4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">YMA DG (Note a))</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_hifrs-full--CounterpartiesAxis__custom--ForwellSportsEquipmentCoLtdMember_zVkhfI5d4c02" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Forwell (Note a))</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_hifrs-full--CounterpartiesAxis__custom--CyclesServicesLoireMember_zRLHHT6XxTme" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Cycle Services Loire (Note b))</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_zFLdq86YXSlb" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Non-current financial assets </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">a)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Company holds <span id="xdx_905_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_uPure_c20260630__ifrs-full--CounterpartiesAxis__custom--YMACompositeMaterialsDGCoLtdAndForwellSportsEquipmentCoLtdMember_zHehi0qdad2" title="Interest of equity">19.5% of the equity interest in YMA DG and Forwell, both of which are manufacturers of bicycles parts in the PRC, and in which the Company does not have a controlling interest or significant influence. The investment is recorded at fair value through other comprehensive income. During the year ended December 31, 2025, management decided and switched to a new operating strategy and expected that the investments in both YMA DG and Forwell are no longer recoverable, the Company has written off these investments to condensed consolidated statements of comprehensive (loss) income during the year ended December 31, 2025.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">b)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Cycle Services Loire has been fully written off in prior year since no operations.</td></tr></table> Schedule of non-current financial assets at fair value <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_499_20260630_z1fMb0QgxwId" style="font-weight: bold; text-align: center">As of </td><td style="font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold"> </td> <td colspan="2" id="xdx_490_20251231_zyTqMb9G5BLa" style="font-weight: bold; text-align: center">As of </td><td style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td></tr> <tr id="xdx_402_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_hifrs-full--CounterpartiesAxis__custom--YMACompositeMaterialsDGCoLtdMember_zEnPuWJT26d4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">YMA DG (Note a))</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_hifrs-full--CounterpartiesAxis__custom--ForwellSportsEquipmentCoLtdMember_zVkhfI5d4c02" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Forwell (Note a))</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_hifrs-full--CounterpartiesAxis__custom--CyclesServicesLoireMember_zRLHHT6XxTme" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Cycle Services Loire (Note b))</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--NoncurrentFinancialAssetsAtFairValueThroughProfitOrLoss_iI_zFLdq86YXSlb" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Non-current financial assets </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

0.195

10. Property, plant and equipment, net <p id="xdx_89D_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_zqHpjgDZIHkj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> Schedule of property, plant and equipment, net <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BC_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--MachineryAndEquipmentsMember_zltZh7lEbdt9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Machinery and equipment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B7_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--LeaseholdImprovementsMember_zzsMyDAc98C5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Leasehold improvement</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BC_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--MoldingEquipmentMember_zfHzIgh1QEcb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Molding equipment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BA_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--LandMember_zfBep6gKkqI3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Land (Note (a))</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BB_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--OfficeBuildingsMember_zjWgvb9wZHQ7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Office building</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B8_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--BuildingImprovementMember_zUY2KV1fQZ69" style="border-bottom: Black 1pt solid; text-align: center"> Building improvement</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B9_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--OtherPropertyPlantAndEquipmentMember_z9mV73kFQHd9" style="border-bottom: Black 1pt solid; text-align: center"> Others </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B6_zSSgjQxHSVQ5" style="border-bottom: Black 1pt solid; text-align: center"> Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="30" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Machinery and equipment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Leasehold improvement</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Molding equipment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Land (Note (a))</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Office building</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"> Building improvement</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"> Others </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"> Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid">As of January 1</td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_434_c20260101__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipment_iI_zSHhRrzvdd9b" style="vertical-align: bottom; background-color: White"> <td style="width: 28%">Cost</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">1,258,382</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">268,427</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">51,929</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">111,714</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">1,690,452</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_433_c20260101__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAmortisationAndImpairmentMember_eifrs-full--PropertyPlantAndEquipment_iI_zpNJG0zTQyJh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(833,718</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(264,511</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(28,206</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">- </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(100,628</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,227,063</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_438_c20260101_eifrs-full--PropertyPlantAndEquipment_iI_zM4Isyj7mJt3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Property, plant and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">424,664</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,916</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">23,723</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">11,086</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">463,389</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_435_c20260101__20260630_ecustom--PropertyPlantAndEquipments_iS_zrbYI1rSATV2" style="vertical-align: bottom; background-color: White"> <td>January 1</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">424,664</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,916</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">23,723</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">11,086</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">463,389</td><td style="text-align: left"> </td></tr> <tr id="xdx_437_c20260101__20260630_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_zedvScbDYh28" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,908</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,347,377</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">420,284</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,849</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,782,418</td><td style="text-align: left"> </td></tr> <tr id="xdx_434_c20260101__20260630_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_z7Mmaad964ii" style="vertical-align: bottom; background-color: White"> <td>Disposals-Cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(257,129</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(257,129</td><td style="text-align: left">)</td></tr> <tr id="xdx_438_c20260101__20260630_ecustom--DisposalsAccumulatedDepreciationPropertyPlantAndEquipment_zmaVv1jQnHHd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Disposals-accumulated depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">254,148</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">254,148</td><td style="text-align: left"> </td></tr> <tr id="xdx_438_c20260101__20260630_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_z41c30QmU8Se" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(77,099</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,304</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(10,449</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,002</td><td style="text-align: left">) </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(131</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,884</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(95,869</td><td style="text-align: left">)</td></tr> <tr id="xdx_43A_c20260101__20260630_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_z6HyCJzNB84l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Exchange adjustment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,261</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(62</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,227</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(160</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,710</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_43E_c20260101__20260630_ecustom--PropertyPlantAndEquipments_iE_zNDKGpXl5gef" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">June 30</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">343,323</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">550</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">18,955</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,347,377</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">417,282</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,718</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">9,042</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,144,247</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid">As of June 30</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_438_c20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipment_iI_z36aZIDrkCel" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Cost</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,001,253</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">268,427</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">58,837</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,347,377</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">420,284</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,849</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">111,714</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,215,741</td><td style="text-align: left"> </td></tr> <tr id="xdx_43E_c20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAmortisationAndImpairmentMember_eifrs-full--PropertyPlantAndEquipment_iI_z9KftLYmEMsh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(657,930</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(267,877</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(39,882</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,002</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(131</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(102,672</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,071,494</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_43F_c20260630_eifrs-full--PropertyPlantAndEquipment_iI_zSUHC0994Omk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Property, plant and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">343,323</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">550</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">18,955</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,347,377</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">417,282</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,718</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">9,042</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,144,247</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BC_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--MachineryAndEquipmentsMember_ztwdkrcqsq87" style="border-bottom: Black 1pt solid; text-align: center">Machinery and equipment</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B7_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--LeaseholdImprovementsMember_zw4Ss01enVRd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Leasehold improvement</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BC_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--MoldingEquipmentMember_zPVpnjKJmTml" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Molding equipment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B9_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--OtherPropertyPlantAndEquipmentMember_z65I7C2l9OGj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Others</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B6_zr8Mf8ED0kIe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="18" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Machinery and equipment</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Leasehold improvement</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Molding equipment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Others</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid">As of January 1</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_43D_c20250101__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipment_iI_zh6fbUqBdnuf" style="vertical-align: bottom; background-color: White"> <td style="width: 35%">Cost</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,079,282</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">256,803</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">39,666</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">99,193</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,474,944</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_433_c20250101__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAmortisationAndImpairmentMember_eifrs-full--PropertyPlantAndEquipment_iI_zjcjRs6q1Hb8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(659,517</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(238,473</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(30,045</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(95,167</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,023,202</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_43A_c20250101_eifrs-full--PropertyPlantAndEquipment_iI_z3c1Ihdpy3Nj" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Property, plant and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">419,765</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">18,330</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">9,621</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,026</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">451,742</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43E_c20250101__20251231_ecustom--PropertyPlantAndEquipments_iS_zwSXcuo0abli" style="vertical-align: bottom; background-color: White"> <td>January 1</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">419,765</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">18,330</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">9,621</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">4,026</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">451,742</td><td style="text-align: left"> </td></tr> <tr id="xdx_43D_c20250101__20251231_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_zXY3C5MVWSV5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">150,990</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,582</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,033</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">188,605</td><td style="text-align: left"> </td></tr> <tr id="xdx_43C_c20250101__20251231_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_z5OznWVOipc3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(151,458</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(15,248</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(15,922</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,148</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(183,776</td><td style="text-align: left">)</td></tr> <tr id="xdx_431_c20250101__20251231_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_zG8nydkbjYvg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Disposals - cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(28,403</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(19,114</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(47,517</td><td style="text-align: left">)</td></tr> <tr id="xdx_435_c20250101__20251231_ecustom--DisposalsAccumulatedDepreciationPropertyPlantAndEquipment_zSgORFf67saj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Disposals – accumulated depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,403</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,114</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">47,517</td><td style="text-align: left"> </td></tr> <tr id="xdx_434_c20250101__20251231_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_zovdo1SqQAC9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Exchange adjustment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,367</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">834</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">442</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">175</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,818</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_438_c20250101__20251231_ecustom--PropertyPlantAndEquipments_iE_zOGAnx7gKKIf" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">December 31</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">424,664</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,916</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">23,723</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">11,086</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">463,389</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>As of December 31</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_438_c20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipment_iI_z5C2Ho8v3Izl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Cost</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,258,382</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">268,427</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">51,929</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">111,714</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,690,452</td><td style="text-align: left"> </td></tr> <tr id="xdx_437_c20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAmortisationAndImpairmentMember_eifrs-full--PropertyPlantAndEquipment_iI_zttRC9wlLxL1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(833,718</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(264,511</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(28,206</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(100,628</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,227,063</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_434_c20251231_eifrs-full--PropertyPlantAndEquipment_iI_zy4wpKAcSPvl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Property, plant and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">424,664</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,916</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">23,723</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">11,086</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">463,389</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Note: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(a)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On June 1, 2022, the Company entered into a contract to acquire a building (land included) in Taichung, Taiwan for its new headquarter. In February 2026, the total transaction price was adjusted to NT$120,000,000 (approximately $3,767,661). As of the completion date in March 2026, the Company had paid a total of NT$24,000,000 (approximately $753,532) and the remaining was financed by a mortgage of NT$96,000,000 (approximately $3,014,129), the remaining will be paid when the transaction is completed. The title transfer of the property has been finalized in March 2026. The land is not depreciated.</td></tr></table>

<p id="xdx_89D_eifrs-full--DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory_zqHpjgDZIHkj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> Schedule of property, plant and equipment, net <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BC_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--MachineryAndEquipmentsMember_zltZh7lEbdt9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Machinery and equipment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B7_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--LeaseholdImprovementsMember_zzsMyDAc98C5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Leasehold improvement</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BC_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--MoldingEquipmentMember_zfHzIgh1QEcb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Molding equipment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BA_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--LandMember_zfBep6gKkqI3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Land (Note (a))</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BB_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--OfficeBuildingsMember_zjWgvb9wZHQ7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Office building</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B8_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--BuildingImprovementMember_zUY2KV1fQZ69" style="border-bottom: Black 1pt solid; text-align: center"> Building improvement</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B9_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--OtherPropertyPlantAndEquipmentMember_z9mV73kFQHd9" style="border-bottom: Black 1pt solid; text-align: center"> Others </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B6_zSSgjQxHSVQ5" style="border-bottom: Black 1pt solid; text-align: center"> Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="30" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Machinery and equipment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Leasehold improvement</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Molding equipment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Land (Note (a))</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Office building</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"> Building improvement</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"> Others </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"> Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid">As of January 1</td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_434_c20260101__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipment_iI_zSHhRrzvdd9b" style="vertical-align: bottom; background-color: White"> <td style="width: 28%">Cost</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">1,258,382</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">268,427</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">51,929</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">111,714</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">1,690,452</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_433_c20260101__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAmortisationAndImpairmentMember_eifrs-full--PropertyPlantAndEquipment_iI_zpNJG0zTQyJh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(833,718</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(264,511</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(28,206</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">- </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(100,628</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,227,063</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_438_c20260101_eifrs-full--PropertyPlantAndEquipment_iI_zM4Isyj7mJt3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Property, plant and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">424,664</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,916</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">23,723</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">11,086</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">463,389</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_435_c20260101__20260630_ecustom--PropertyPlantAndEquipments_iS_zrbYI1rSATV2" style="vertical-align: bottom; background-color: White"> <td>January 1</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">424,664</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,916</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">23,723</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">11,086</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">463,389</td><td style="text-align: left"> </td></tr> <tr id="xdx_437_c20260101__20260630_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_zedvScbDYh28" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,908</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,347,377</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">420,284</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,849</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,782,418</td><td style="text-align: left"> </td></tr> <tr id="xdx_434_c20260101__20260630_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_z7Mmaad964ii" style="vertical-align: bottom; background-color: White"> <td>Disposals-Cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(257,129</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(257,129</td><td style="text-align: left">)</td></tr> <tr id="xdx_438_c20260101__20260630_ecustom--DisposalsAccumulatedDepreciationPropertyPlantAndEquipment_zmaVv1jQnHHd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Disposals-accumulated depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">254,148</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">254,148</td><td style="text-align: left"> </td></tr> <tr id="xdx_438_c20260101__20260630_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_z41c30QmU8Se" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(77,099</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,304</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(10,449</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,002</td><td style="text-align: left">) </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(131</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,884</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(95,869</td><td style="text-align: left">)</td></tr> <tr id="xdx_43A_c20260101__20260630_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_z6HyCJzNB84l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Exchange adjustment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,261</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(62</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,227</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(160</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,710</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_43E_c20260101__20260630_ecustom--PropertyPlantAndEquipments_iE_zNDKGpXl5gef" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">June 30</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">343,323</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">550</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">18,955</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,347,377</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">417,282</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,718</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">9,042</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,144,247</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid">As of June 30</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_438_c20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipment_iI_z36aZIDrkCel" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Cost</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,001,253</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">268,427</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">58,837</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">3,347,377</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">420,284</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,849</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">111,714</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,215,741</td><td style="text-align: left"> </td></tr> <tr id="xdx_43E_c20260630__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAmortisationAndImpairmentMember_eifrs-full--PropertyPlantAndEquipment_iI_z9KftLYmEMsh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(657,930</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(267,877</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(39,882</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(3,002</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(131</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(102,672</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,071,494</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_43F_c20260630_eifrs-full--PropertyPlantAndEquipment_iI_zSUHC0994Omk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Property, plant and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">343,323</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">550</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">18,955</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,347,377</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">417,282</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">7,718</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">9,042</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">4,144,247</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BC_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--MachineryAndEquipmentsMember_ztwdkrcqsq87" style="border-bottom: Black 1pt solid; text-align: center">Machinery and equipment</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B7_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--LeaseholdImprovementsMember_zw4Ss01enVRd" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Leasehold improvement</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BC_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_custom--MoldingEquipmentMember_zPVpnjKJmTml" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Molding equipment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B9_ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis_ifrs-full--OtherPropertyPlantAndEquipmentMember_z65I7C2l9OGj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Others</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B6_zr8Mf8ED0kIe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="18" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Machinery and equipment</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Leasehold improvement</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Molding equipment</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Others</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid">As of January 1</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_43D_c20250101__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipment_iI_zh6fbUqBdnuf" style="vertical-align: bottom; background-color: White"> <td style="width: 35%">Cost</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,079,282</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">256,803</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">39,666</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">99,193</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,474,944</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_433_c20250101__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAmortisationAndImpairmentMember_eifrs-full--PropertyPlantAndEquipment_iI_zjcjRs6q1Hb8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(659,517</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(238,473</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(30,045</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(95,167</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,023,202</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_43A_c20250101_eifrs-full--PropertyPlantAndEquipment_iI_z3c1Ihdpy3Nj" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Property, plant and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">419,765</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">18,330</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">9,621</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,026</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">451,742</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43E_c20250101__20251231_ecustom--PropertyPlantAndEquipments_iS_zwSXcuo0abli" style="vertical-align: bottom; background-color: White"> <td>January 1</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">419,765</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">18,330</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">9,621</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">4,026</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">451,742</td><td style="text-align: left"> </td></tr> <tr id="xdx_43D_c20250101__20251231_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_zXY3C5MVWSV5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">150,990</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,582</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,033</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">188,605</td><td style="text-align: left"> </td></tr> <tr id="xdx_43C_c20250101__20251231_eifrs-full--DepreciationPropertyPlantAndEquipment_iN_di_z5OznWVOipc3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(151,458</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(15,248</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(15,922</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,148</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(183,776</td><td style="text-align: left">)</td></tr> <tr id="xdx_431_c20250101__20251231_eifrs-full--DisposalsPropertyPlantAndEquipment_iN_di_zG8nydkbjYvg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Disposals - cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(28,403</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(19,114</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(47,517</td><td style="text-align: left">)</td></tr> <tr id="xdx_435_c20250101__20251231_ecustom--DisposalsAccumulatedDepreciationPropertyPlantAndEquipment_zSgORFf67saj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Disposals – accumulated depreciation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,403</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,114</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">47,517</td><td style="text-align: left"> </td></tr> <tr id="xdx_434_c20250101__20251231_eifrs-full--IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment_zovdo1SqQAC9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Exchange adjustment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">5,367</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">834</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">442</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">175</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,818</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_438_c20250101__20251231_ecustom--PropertyPlantAndEquipments_iE_zOGAnx7gKKIf" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">December 31</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">424,664</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,916</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">23,723</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">11,086</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">463,389</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>As of December 31</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_438_c20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--GrossCarryingAmountMember_eifrs-full--PropertyPlantAndEquipment_iI_z5C2Ho8v3Izl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Cost</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,258,382</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">268,427</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">51,929</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">111,714</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,690,452</td><td style="text-align: left"> </td></tr> <tr id="xdx_437_c20251231__ifrs-full--CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis__ifrs-full--AccumulatedDepreciationAmortisationAndImpairmentMember_eifrs-full--PropertyPlantAndEquipment_iI_zttRC9wlLxL1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(833,718</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(264,511</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(28,206</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(100,628</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,227,063</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_434_c20251231_eifrs-full--PropertyPlantAndEquipment_iI_zy4wpKAcSPvl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Property, plant and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">424,664</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,916</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">23,723</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">11,086</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">463,389</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1258382

268427

51929

111714

1690452

-833718

-264511

-28206

-100628

-1227063

424664

3916

23723

11086

463389

424664 3916 23723 11086 463389

6908

3347377

420284

7849

3782418

257129

254148 254148

77099

3304

10449

3002

131

1884

95869

-1261

-62

-1227

-160

-2710

343323 550 18955 3347377 417282 7718 9042 4144247

1001253

268427

58837

3347377

420284

7849

111714

5215741

-657930

-267877

-39882

-3002

-131

-102672

-1071494

343323

550

18955

3347377

417282

7718

9042

4144247

1079282

256803

39666

99193

1474944

-659517

-238473

-30045

-95167

-1023202

419765

18330

9621

4026

451742

419765 18330 9621 4026 451742

150990

29582

8033

188605

151458

15248

15922

1148

183776

28403

19114

47517

28403 19114 47517

5367

834

442

175

6818

424664 3916 23723 11086 463389

1258382

268427

51929

111714

1690452

-833718

-264511

-28206

-100628

-1227063

424664

3916

23723

11086

463389

120000000

3767661

24000000 753532 96000000 3014129

11. Leasing arrangement－lessee Leasing arrangement lessee (a) The Group leases various assets including land and buildings. Rental contracts are typically made for periods of 2 to 3 years. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not impose covenants, but leased assets may not be used as security for borrowing purposes. (b) The carrying amount of right-of-use assets and the depreciation charge are as follows: <p id="xdx_89B_eifrs-full--DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory_zfbk06AdFL55" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> Schedule of carrying amount of right of use assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_497_20260630_ztQR52l2DZLc" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_498_20251231_zzvFuwNLM8se" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eifrs-full--RightofuseAssets_iI_zy31M3FYjjea" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Right-of-use Buildings</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">32,953</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">81,350</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> c) The depreciation amount of right-of-use assets are as follows: Schedule of depreciation of right of use assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260101__20260630_zKgn15EQ5xCf" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250101__20250630_zdg16Q6ZbUNc" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_402_eifrs-full--DepreciationRightofuseAssets_hifrs-full--ClassesOfAssetsAxis__ifrs-full--LandAndBuildingsMember_zQljJx2w3PPc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1pt">Depreciation expenses-right-of-use Buildings</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">48,397</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">110,903</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--DepreciationRightofuseAssets_zjKaC0GqjJS3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Depreciation </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">48,397</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">110,903</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> d) The information on profit and loss accounts relating to lease contracts is as follows: Schedule of information of profit and loss <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260101__20260630_zdT4zhrbeNq4" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250101__20250630_ztMYWtkMSUja" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">Items affecting profit or loss</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--InterestExpenseOnLeaseLiabilities_zhbEAKIiW1Le" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Interest expense on lease liabilities</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">584</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">16,643</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_89B_eifrs-full--DisclosureOfAdditionalInformationAboutLeasingActivitiesForLesseeExplanatory_zfbk06AdFL55" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> Schedule of carrying amount of right of use assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_497_20260630_ztQR52l2DZLc" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_498_20251231_zzvFuwNLM8se" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eifrs-full--RightofuseAssets_iI_zy31M3FYjjea" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Right-of-use Buildings</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">32,953</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">81,350</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

32953

81350

Schedule of depreciation of right of use assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260101__20260630_zKgn15EQ5xCf" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250101__20250630_zdg16Q6ZbUNc" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_402_eifrs-full--DepreciationRightofuseAssets_hifrs-full--ClassesOfAssetsAxis__ifrs-full--LandAndBuildingsMember_zQljJx2w3PPc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1pt">Depreciation expenses-right-of-use Buildings</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">48,397</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">110,903</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--DepreciationRightofuseAssets_zjKaC0GqjJS3" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Depreciation </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">48,397</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">110,903</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

48397

110903

48397

110903

Schedule of information of profit and loss <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260101__20260630_zdT4zhrbeNq4" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250101__20250630_ztMYWtkMSUja" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">Items affecting profit or loss</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--InterestExpenseOnLeaseLiabilities_zhbEAKIiW1Le" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Interest expense on lease liabilities</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">584</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">16,643</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

584

16643

12. Other non-current assets, others Schedule of other non-current assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260630_z3yRUs62S10k" style="border-bottom: Black 1pt solid; text-align: center">As of June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_zNp38k91dGW2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40A_eifrs-full--NoncurrentPrepayments_iI_zgSHM3tE8Md9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Prepayment for purchase of property, plant and equipment</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">26,400</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">408,032</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Schedule of other non-current assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260630_z3yRUs62S10k" style="border-bottom: Black 1pt solid; text-align: center">As of June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_zNp38k91dGW2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40A_eifrs-full--NoncurrentPrepayments_iI_zgSHM3tE8Md9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Prepayment for purchase of property, plant and equipment</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">26,400</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">408,032</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

26400

408032

13. Short-term loans Schedule of short- term loans <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="vertical-align: bottom; font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center">Interest rate range</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Type of loans</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(Floating rate)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Collateral</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: bottom; width: 41%; text-align: left">Bank loans secured</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eifrs-full--LoansAndAdvancesToBanks_iI_c20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansMember_zHSEX2DnchW5" style="width: 16%; text-align: right" title="Bank loans">376,766</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 16%; text-align: center"><span id="xdx_90C_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zHs77oz2dbD4" title="Borrowings interest rate">2.15%-<span id="xdx_90D_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_z2Ne8DzigVPd" title="Borrowings interest rate">6.71%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td id="xdx_985_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansMember_zKfFz87GE4pe" style="width: 18%; text-align: center" title="Collateral">Restricted demand deposit Restricted time deposit</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: bottom; text-align: left">Bank loans - unsecured</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--LoansAndAdvancesToOtherCreditInstitutions_iI_c20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansMember_zm7SxZ5TEjf6" style="text-align: right" title="Other loans">1,961,428</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_908_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zd0gUkxdogxg" title="Borrowings interest rate">3.095%-<span id="xdx_903_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_z2epvaAPRiy7" title="Borrowings interest rate">6.775%</td><td style="text-align: left"> </td><td> </td> <td id="xdx_982_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansMember_zu2OiLNHqsxf" style="text-align: center" title="Collateral">Guaranteed</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: bottom; text-align: left; padding-bottom: 1pt">Other loans - unsecured</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--LoansAndAdvances_iI_c20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansFromRelatedPartyMember_zDSVORYFmgZf" style="border-bottom: Black 1pt solid; text-align: right" title="Other loans from a related party">240,981</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"><span id="xdx_90C_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansFromRelatedPartyMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zIKsSdLI4UXk" title="Borrowings interest rate">7.57%-<span id="xdx_903_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansFromRelatedPartyMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zQNSwuoX3E88" title="Borrowings interest rate">9.46%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td id="xdx_98E_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansFromRelatedPartyMember_zNqfDHJdwXpa" style="text-align: center; padding-bottom: 1pt" title="Collateral">Guarantee deposit</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: bottom; text-align: left; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eifrs-full--ShorttermBorrowings_iI_c20260630_zcmqVUOtmwLh" style="border-bottom: Black 2.5pt double; text-align: right" title="Short term loans">2,579,175</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Type of loans</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Interest rate range (Floating rate)</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Collateral</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: bottom; width: 41%; text-align: left">Bank loans- secured</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eifrs-full--LoansAndAdvancesToBanks_iI_c20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansMember_zOTxx2EbzFZ3" style="width: 16%; text-align: right" title="Bank loans">2,125,367</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 16%; text-align: center"><span id="xdx_90E_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zlpZcvFPJrq" title="Borrowings interest rate">2.22%-<span id="xdx_904_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_z6GUZbMt7YAi" title="Borrowings interest rate">5.19%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td id="xdx_98B_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansMember_zerK72cQJZi" style="width: 18%; text-align: center" title="Collateral">Restricted demand deposit Restricted time deposit Guarantee / Third-party Collateral</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: bottom; text-align: left">Other loans- unsecured</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eifrs-full--LoansAndAdvancesToOtherCreditInstitutions_iI_c20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansMember_znp24sIajSAj" style="text-align: right" title="Other loans">616,185</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center">10.80%</td><td style="text-align: left"> </td><td> </td> <td id="xdx_98F_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansMember_z9LrNk24uJdd" style="text-align: center" title="Collateral">Guarantee deposit</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: bottom; text-align: left; padding-bottom: 1pt">Other loans from a related party</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98B_eifrs-full--LoansAndAdvances_iI_c20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansFromRelatedPartyMember_zMz0JPFHZ2th" style="border-bottom: Black 1pt solid; text-align: right" title="Other loans from a related party">8,249,052</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"><span id="xdx_904_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansFromRelatedPartyMember_zxzxk21FCLQ5" title="Borrowings interest rate">0.50%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td id="xdx_984_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansFromRelatedPartyMember_z2HPp9LvfmPl" style="text-align: center; padding-bottom: 1pt" title="Collateral">none</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; vertical-align: bottom"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eifrs-full--ShorttermBorrowings_iI_c20251231_zVvRxJbjzzSg" style="border-bottom: Black 2.5pt double; text-align: right" title="Short term loans">10,990,604</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> (a) All short-term loans were guaranteed by key management. (b) As of June 30, 2026, most of the short-term loans that have expired have been renewed. (c) Financial assets at amortized cost pledged as collateral. (d) As of December 31, 2025, the Company had an outstanding loan from Ms. Yu-Ning Chiang, an immediate family member of the Chairman of the Board, Mr. Jing-Bin Chiang, amounting to $8,249,052. The loan is unsecured, bears a fixed interest rate of <span id="xdx_907_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansFromRelatedPartyMember__ifrs-full--CounterpartiesAxis__custom--YuNingChiangMember_zrElOnFlgXLe" title="Interest rate">0.5% per annum, and have a contract term of one year. During the period, a $8.2 million of the outstanding loan as of December 31, 2025 was converted to Class A ordinary shares, please refer to Note 17 for more details.

Schedule of short- term loans <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="vertical-align: bottom; font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center">Interest rate range</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Type of loans</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(Floating rate)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Collateral</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: bottom; width: 41%; text-align: left">Bank loans secured</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eifrs-full--LoansAndAdvancesToBanks_iI_c20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansMember_zHSEX2DnchW5" style="width: 16%; text-align: right" title="Bank loans">376,766</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 16%; text-align: center"><span id="xdx_90C_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zHs77oz2dbD4" title="Borrowings interest rate">2.15%-<span id="xdx_90D_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_z2Ne8DzigVPd" title="Borrowings interest rate">6.71%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td id="xdx_985_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansMember_zKfFz87GE4pe" style="width: 18%; text-align: center" title="Collateral">Restricted demand deposit Restricted time deposit</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: bottom; text-align: left">Bank loans - unsecured</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eifrs-full--LoansAndAdvancesToOtherCreditInstitutions_iI_c20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansMember_zm7SxZ5TEjf6" style="text-align: right" title="Other loans">1,961,428</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_908_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zd0gUkxdogxg" title="Borrowings interest rate">3.095%-<span id="xdx_903_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_z2epvaAPRiy7" title="Borrowings interest rate">6.775%</td><td style="text-align: left"> </td><td> </td> <td id="xdx_982_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansMember_zu2OiLNHqsxf" style="text-align: center" title="Collateral">Guaranteed</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: bottom; text-align: left; padding-bottom: 1pt">Other loans - unsecured</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eifrs-full--LoansAndAdvances_iI_c20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansFromRelatedPartyMember_zDSVORYFmgZf" style="border-bottom: Black 1pt solid; text-align: right" title="Other loans from a related party">240,981</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"><span id="xdx_90C_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansFromRelatedPartyMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zIKsSdLI4UXk" title="Borrowings interest rate">7.57%-<span id="xdx_903_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansFromRelatedPartyMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zQNSwuoX3E88" title="Borrowings interest rate">9.46%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td id="xdx_98E_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansFromRelatedPartyMember_zNqfDHJdwXpa" style="text-align: center; padding-bottom: 1pt" title="Collateral">Guarantee deposit</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: bottom; text-align: left; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eifrs-full--ShorttermBorrowings_iI_c20260630_zcmqVUOtmwLh" style="border-bottom: Black 2.5pt double; text-align: right" title="Short term loans">2,579,175</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Type of loans</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">As of December 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Interest rate range (Floating rate)</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Collateral</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: bottom; width: 41%; text-align: left">Bank loans- secured</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eifrs-full--LoansAndAdvancesToBanks_iI_c20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansMember_zOTxx2EbzFZ3" style="width: 16%; text-align: right" title="Bank loans">2,125,367</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 16%; text-align: center"><span id="xdx_90E_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zlpZcvFPJrq" title="Borrowings interest rate">2.22%-<span id="xdx_904_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_z6GUZbMt7YAi" title="Borrowings interest rate">5.19%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td id="xdx_98B_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansMember_zerK72cQJZi" style="width: 18%; text-align: center" title="Collateral">Restricted demand deposit Restricted time deposit Guarantee / Third-party Collateral</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: bottom; text-align: left">Other loans- unsecured</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eifrs-full--LoansAndAdvancesToOtherCreditInstitutions_iI_c20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansMember_znp24sIajSAj" style="text-align: right" title="Other loans">616,185</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center">10.80%</td><td style="text-align: left"> </td><td> </td> <td id="xdx_98F_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansMember_z9LrNk24uJdd" style="text-align: center" title="Collateral">Guarantee deposit</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: bottom; text-align: left; padding-bottom: 1pt">Other loans from a related party</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98B_eifrs-full--LoansAndAdvances_iI_c20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansFromRelatedPartyMember_zMz0JPFHZ2th" style="border-bottom: Black 1pt solid; text-align: right" title="Other loans from a related party">8,249,052</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"><span id="xdx_904_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansFromRelatedPartyMember_zxzxk21FCLQ5" title="Borrowings interest rate">0.50%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td id="xdx_984_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansFromRelatedPartyMember_z2HPp9LvfmPl" style="text-align: center; padding-bottom: 1pt" title="Collateral">none</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; vertical-align: bottom"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eifrs-full--ShorttermBorrowings_iI_c20251231_zVvRxJbjzzSg" style="border-bottom: Black 2.5pt double; text-align: right" title="Short term loans">10,990,604</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>

376766

0.0215

0.0671

Restricted demand deposit Restricted time deposit

1961428

0.03095

0.06775

Guaranteed

240981

0.0757

0.0946

Guarantee deposit

2579175

2125367

0.0222

0.0519

Restricted demand deposit Restricted time deposit Guarantee / Third-party Collateral

616185

0.1080

Guarantee deposit

8249052

0.0050

none

10990604

8249052

0.005

8200000

14. Other payables Schedule of other payables <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_497_20260630_zmajKqyUlHH4" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_498_20251231_zZQNbRJwmHnk" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eifrs-full--ShorttermEmployeeBenefitsAccruals_iI_maOPzFY3_zibAfx7GUdc9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Salaries and bonuses payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">181,253</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">241,713</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--CurrentRetentionPayables_iI_maOPzFY3_zHrDDeKrKtWk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Professional service fees payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">107,254</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">202,295</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_maOPzFY3_zO8GKE64grZe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Payment payable on equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">46</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,282</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--OtherExpensePayable_iI_maOPzFY3_zH8xjz8RjFbb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other expense payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">306,622</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">484,869</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--OtherCurrentPayables_iTI_mtOPzFY3_zYYUJskFdty6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Other payables</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">595,175</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">941,159</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Schedule of other payables <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_497_20260630_zmajKqyUlHH4" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_498_20251231_zZQNbRJwmHnk" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eifrs-full--ShorttermEmployeeBenefitsAccruals_iI_maOPzFY3_zibAfx7GUdc9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Salaries and bonuses payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">181,253</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">241,713</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--CurrentRetentionPayables_iI_maOPzFY3_zHrDDeKrKtWk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Professional service fees payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">107,254</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">202,295</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--TradeAndOtherCurrentPayablesToTradeSuppliers_iI_maOPzFY3_zO8GKE64grZe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Payment payable on equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">46</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,282</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--OtherExpensePayable_iI_maOPzFY3_zH8xjz8RjFbb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Other expense payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">306,622</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">484,869</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--OtherCurrentPayables_iTI_mtOPzFY3_zYYUJskFdty6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Other payables</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">595,175</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">941,159</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

181253

241713

107254

202295

12282

306622 484869

595175

941159

15. Long-term loans Schedule of long term loans <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="vertical-align: top; font-weight: bold; text-align: left"> </td><td style="text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: bottom; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: bottom; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: bottom; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td colspan="2" id="xdx_494_20260630_zHpujI4nVScg" style="vertical-align: bottom; font-weight: bold; text-align: center"> As of</td><td style="text-align: center; font-weight: bold; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Type of loans</td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Period and payment term</td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Interest rate range</td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Collateral</td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">June 30, 2026</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">Long-term bank loans</td><td> </td> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--Borrowings_iI_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LongTermBankLoansMember_znfjP0ooLlKa" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; width: 16%; text-align: left">Bank loans</td><td style="width: 2%"> </td> <td id="xdx_98A_eifrs-full--BorrowingsMaturity_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LongTermBankLoansMember_ztfmNVhxhAr4" style="width: 36%; text-align: left" title="Period and payment term">Borrowing period is from September 1, 2023 to September 1, 2027; principal and interest are repayable monthly.</td><td style="width: 2%"> </td> <td id="xdx_981_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansMember_zY0jIOxTEPP4" style="width: 14%; text-align: center" title="Interest rate">2.22%</td><td style="width: 2%"> </td> <td id="xdx_984_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LongTermBankLoansMember_zx0yv3kasqc7" style="width: 14%; text-align: center" title="Collateral">Restricted deposit</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">261,643</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--Borrowings_iI_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansOneMember_z9pGDV7vvFwg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">Bank loans</td><td> </td> <td id="xdx_98C_eifrs-full--BorrowingsMaturity_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansOneMember_zOXLHr6gHOik" style="text-align: left" title="Period and payment term">Borrowing period is from September 6, 2024 to September 6, 2029; principal and interest are repayable monthly.</td><td> </td> <td id="xdx_985_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansOneMember_zRA4MOurpUw" style="text-align: center" title="Interest rate">3.0%</td><td> </td> <td id="xdx_980_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansOneMember_zPZOrxwsJtXd" style="text-align: center" title="Collateral">Restricted deposit</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">314,085</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--Borrowings_iI_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansTwoMember_zMMxD8QCeHA" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left">Bank loans</td><td> </td> <td id="xdx_983_eifrs-full--BorrowingsMaturity_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansTwoMember_zSXI9n6ZfJP9" style="text-align: left" title="Period and payment term">Borrowing period is from March 9, 2026 to March 9, 2046; Interest is repayable monthly; principal is repayable monthly after a 12-month grace period.</td><td> </td> <td id="xdx_989_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansTwoMember_zJL40WhCfo09" style="text-align: center" title="Interest rate">2.3%</td><td> </td> <td id="xdx_98B_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansTwoMember_znkUsD7B6vDe" style="text-align: center" title="Collateral">Land and building</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,243,642</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--Borrowings_iI_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansThreeMember_zMTQZ66Ed5qj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">Bank loans</td><td> </td> <td id="xdx_983_eifrs-full--BorrowingsMaturity_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansThreeMember_z7Mb6UQtUp4a" style="text-align: left" title="Period and payment term">Borrowing period is from March 17, 2026 to March 17, 2046; Interest is repayable monthly; principal is repayable monthly after a 12-month grace period.</td><td> </td> <td id="xdx_981_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansThreeMember_z9hwyxWCxEyb" style="text-align: center" title="Interest rate">2.3%</td><td> </td> <td id="xdx_987_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansThreeMember_zhTUXCtSLcPl" style="text-align: center" title="Collateral">Land and building</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,770,487</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--Borrowings_iI_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansFourMember_zFtxX5belSW3" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left">Bank loans</td><td> </td> <td id="xdx_981_eifrs-full--BorrowingsMaturity_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansFourMember_zLsEs4U7DAZd" style="text-align: left" title="Period and payment term">Borrowing period is from January 22, 2025 to January 22, 2028; principal and interest are repayable monthly.</td><td> </td> <td id="xdx_98E_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansFourMember_zfDNG7PYv2Yl" style="text-align: center" title="Interest rate">2.46%</td><td> </td> <td id="xdx_98D_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansFourMember_zvsAnNB6reph" style="text-align: center" title="Collateral">Restricted deposit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">248,562</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--Borrowings_iI_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansFiveMember_zqlaQ3FZ3cr6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">Bank loans</td><td> </td> <td id="xdx_98F_eifrs-full--BorrowingsMaturity_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansFiveMember_z85ydX2UnX02" style="text-align: left" title="Period and payment term">Borrowing period is from March 31, 2025 to March 31, 2030. Interest is repayable monthly; principal is repayable monthly after a 12-month grace period.</td><td> </td> <td id="xdx_983_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansFiveMember_zItqMuxVvaY3" style="text-align: center" title="Interest rate">2.22%</td><td> </td> <td id="xdx_986_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansFiveMember_zXpzts2VSXah" style="text-align: center" title="Collateral">Restricted deposit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">460,226</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--Borrowings_iI_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansUnsecuredMember_zaa0vIAyq3qa" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left; padding-bottom: 1pt">Other loans</td><td style="padding-bottom: 1pt"> </td> <td id="xdx_984_eifrs-full--BorrowingsMaturity_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansUnsecuredMember_zyfWnAT8eGzg" style="text-align: left; padding-bottom: 1pt" title="Period and payment term">Borrowing period is from June 30, 2026 to June 28, 2028; principal and interest are repayable monthly.</td><td style="padding-bottom: 1pt"> </td> <td id="xdx_986_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansUnsecuredMember_zMLpD8v4PyX" style="padding-bottom: 1pt; text-align: center" title="Interest rate">10.80%</td><td style="padding-bottom: 1pt"> </td> <td id="xdx_988_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansUnsecuredMember_zKAewC0qRYwc" style="text-align: center; padding-bottom: 1pt" title="Collateral">Guaranteed by the Chairman of the Board, Mr. Jing-Bin Chiang</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">627,943</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--Borrowings_iI_zK5QbOQN7lFc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; vertical-align: top">Loans</td><td> </td> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">4,926,588</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--CurrentLoanAndReceivables_iNI_di_zRZ0gVdXIGS3" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left; padding-bottom: 1pt">Less: Current portion</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(983,864</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_409_eifrs-full--LongtermBorrowings_iTI_zCUfTANjKrng" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; vertical-align: top">Long-term bank loans</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,942,724</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="vertical-align: top; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251231_zdRCIvNcymue" style="font-weight: bold; text-align: center"> As of</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Type of loans</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Period and payment term</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest rate range</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Collateral</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">Long-term bank loans</td><td> </td> <td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--Borrowings_iI_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LongTermBankLoansMember_zceumTmr7gc4" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; width: 16%; text-align: left">Bank loans</td><td style="width: 2%"> </td> <td id="xdx_986_eifrs-full--BorrowingsMaturity_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LongTermBankLoansMember_zSneRTL4S1La" style="width: 36%; text-align: left" title="Period and payment term">Borrowing period is from September 01, 2023 to September 01, 2027; interest is repayable monthly; principal is repayable monthly</td><td style="width: 2%"> </td> <td id="xdx_980_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansMember_zFC4GJyE9api" style="width: 14%; text-align: center" title="Interest rate">2.20%</td><td style="width: 2%"> </td> <td id="xdx_98B_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LongTermBankLoansMember_z1uQObI8vSe2" style="width: 14%; text-align: center" title="Collateral">Restricted deposit</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">371,906</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--Borrowings_iI_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansOneMember_zhepIK30HK9f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">Bank loans</td><td> </td> <td id="xdx_98D_eifrs-full--BorrowingsMaturity_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansOneMember_zjtrquALd2Mg" style="text-align: left" title="Period and payment term">Borrowing period is from September 06, 2024 to September 06, 2029; interest is repayable monthly; principal is repayable monthly</td><td> </td> <td id="xdx_98E_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansOneMember_zNM2GW5USUx8" style="text-align: center" title="Interest rate">3.00%</td><td> </td> <td id="xdx_987_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansOneMember_zMPZk7SwFVuc" style="text-align: center" title="Collateral">Restricted deposit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">365,253</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--Borrowings_iI_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansTwoMember_zsO3V4Mtcnh9" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left">Bank loans</td><td> </td> <td id="xdx_981_eifrs-full--BorrowingsMaturity_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansTwoMember_zVjvoGozh1Ab" style="text-align: left" title="Period and payment term">Borrowing period is from January 22, 2025 to January 22, 2028; interest is repayable monthly; principal is repayable monthly</td><td> </td> <td id="xdx_982_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansTwoMember_zHxRVWV88II5" style="text-align: center" title="Interest rate">2.46%</td><td> </td> <td id="xdx_98D_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansTwoMember_zTQi5tHNXtvc" style="text-align: center" title="Collateral">Restricted deposit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">332,058</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--Borrowings_iI_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansThreeMember_zXTVoAnh21zc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">Bank loans</td><td> </td> <td id="xdx_98E_eifrs-full--BorrowingsMaturity_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansThreeMember_zMKXrcW44TJ9" style="text-align: left" title="Period and payment term">Borrowing period is from March 31, 2025 to March 31, 2030; interest is repayable monthly; principal is repayable monthly after a 12-month grace period</td><td> </td> <td id="xdx_980_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansThreeMember_znEnzE8BKrOb" style="text-align: center" title="Interest rate">2.22%</td><td> </td> <td id="xdx_987_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansThreeMember_zPC5RPU6Mvei" style="text-align: center" title="Collateral">Restricted deposit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">468,919</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left">Other long-term loans</td><td> </td> <td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--Borrowings_iI_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansUnsecuredMember_zDxMb87nZb6k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left; padding-bottom: 1pt">Other loans</td><td style="padding-bottom: 1pt"> </td> <td id="xdx_98F_eifrs-full--BorrowingsMaturity_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansUnsecuredMember_znlaEHPLJ7y8" style="text-align: left; padding-bottom: 1pt" title="Period and payment term">Borrowing period is from January 9, 2025 to July 10, 2026; interest is repayable monthly; principal is repayable monthly</td><td style="padding-bottom: 1pt"> </td> <td id="xdx_982_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansUnsecuredMember_zLH44JhtR3Dd" style="padding-bottom: 1pt; text-align: center" title="Interest rate">8.08%</td><td style="padding-bottom: 1pt"> </td> <td id="xdx_98B_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansUnsecuredMember_zJEbe9HYDPc7" style="text-align: center; padding-bottom: 1pt" title="Collateral">Guaranteed by the Chairman of the Board, Mr. Jing-Bin Chiang</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">114,122</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--Borrowings_iI_zBNVgrKT8fIl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; vertical-align: top">Loans </td><td> </td> <td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,652,258</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--CurrentLoanAndReceivables_iNI_di_zy85pAfyEeK9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left; padding-bottom: 1pt">Less: Current portion</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(624,620</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_409_eifrs-full--LongtermBorrowings_iTI_zUTI7GJKLTKf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; vertical-align: top">Long-term bank loans</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,027,638</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">a)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The long-term loans (including long-term loans due within one year) were guaranteed by key management.</td></tr></table> Schedule of long term loans <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="vertical-align: top; font-weight: bold; text-align: left"> </td><td style="text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: bottom; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: bottom; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td style="vertical-align: bottom; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; vertical-align: bottom"> </td> <td colspan="2" id="xdx_494_20260630_zHpujI4nVScg" style="vertical-align: bottom; font-weight: bold; text-align: center"> As of</td><td style="text-align: center; font-weight: bold; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Type of loans</td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Period and payment term</td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Interest rate range</td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Collateral</td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt; vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">June 30, 2026</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold; vertical-align: bottom"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">Long-term bank loans</td><td> </td> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--Borrowings_iI_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LongTermBankLoansMember_znfjP0ooLlKa" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; width: 16%; text-align: left">Bank loans</td><td style="width: 2%"> </td> <td id="xdx_98A_eifrs-full--BorrowingsMaturity_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LongTermBankLoansMember_ztfmNVhxhAr4" style="width: 36%; text-align: left" title="Period and payment term">Borrowing period is from September 1, 2023 to September 1, 2027; principal and interest are repayable monthly.</td><td style="width: 2%"> </td> <td id="xdx_981_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansMember_zY0jIOxTEPP4" style="width: 14%; text-align: center" title="Interest rate">2.22%</td><td style="width: 2%"> </td> <td id="xdx_984_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LongTermBankLoansMember_zx0yv3kasqc7" style="width: 14%; text-align: center" title="Collateral">Restricted deposit</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">261,643</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--Borrowings_iI_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansOneMember_z9pGDV7vvFwg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">Bank loans</td><td> </td> <td id="xdx_98C_eifrs-full--BorrowingsMaturity_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansOneMember_zOXLHr6gHOik" style="text-align: left" title="Period and payment term">Borrowing period is from September 6, 2024 to September 6, 2029; principal and interest are repayable monthly.</td><td> </td> <td id="xdx_985_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansOneMember_zRA4MOurpUw" style="text-align: center" title="Interest rate">3.0%</td><td> </td> <td id="xdx_980_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansOneMember_zPZOrxwsJtXd" style="text-align: center" title="Collateral">Restricted deposit</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">314,085</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--Borrowings_iI_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansTwoMember_zMMxD8QCeHA" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left">Bank loans</td><td> </td> <td id="xdx_983_eifrs-full--BorrowingsMaturity_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansTwoMember_zSXI9n6ZfJP9" style="text-align: left" title="Period and payment term">Borrowing period is from March 9, 2026 to March 9, 2046; Interest is repayable monthly; principal is repayable monthly after a 12-month grace period.</td><td> </td> <td id="xdx_989_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansTwoMember_zJL40WhCfo09" style="text-align: center" title="Interest rate">2.3%</td><td> </td> <td id="xdx_98B_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansTwoMember_znkUsD7B6vDe" style="text-align: center" title="Collateral">Land and building</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,243,642</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--Borrowings_iI_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansThreeMember_zMTQZ66Ed5qj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">Bank loans</td><td> </td> <td id="xdx_983_eifrs-full--BorrowingsMaturity_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansThreeMember_z7Mb6UQtUp4a" style="text-align: left" title="Period and payment term">Borrowing period is from March 17, 2026 to March 17, 2046; Interest is repayable monthly; principal is repayable monthly after a 12-month grace period.</td><td> </td> <td id="xdx_981_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansThreeMember_z9hwyxWCxEyb" style="text-align: center" title="Interest rate">2.3%</td><td> </td> <td id="xdx_987_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansThreeMember_zhTUXCtSLcPl" style="text-align: center" title="Collateral">Land and building</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,770,487</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--Borrowings_iI_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansFourMember_zFtxX5belSW3" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left">Bank loans</td><td> </td> <td id="xdx_981_eifrs-full--BorrowingsMaturity_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansFourMember_zLsEs4U7DAZd" style="text-align: left" title="Period and payment term">Borrowing period is from January 22, 2025 to January 22, 2028; principal and interest are repayable monthly.</td><td> </td> <td id="xdx_98E_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansFourMember_zfDNG7PYv2Yl" style="text-align: center" title="Interest rate">2.46%</td><td> </td> <td id="xdx_98D_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansFourMember_zvsAnNB6reph" style="text-align: center" title="Collateral">Restricted deposit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">248,562</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--Borrowings_iI_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansFiveMember_zqlaQ3FZ3cr6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">Bank loans</td><td> </td> <td id="xdx_98F_eifrs-full--BorrowingsMaturity_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansFiveMember_z85ydX2UnX02" style="text-align: left" title="Period and payment term">Borrowing period is from March 31, 2025 to March 31, 2030. Interest is repayable monthly; principal is repayable monthly after a 12-month grace period.</td><td> </td> <td id="xdx_983_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansFiveMember_zItqMuxVvaY3" style="text-align: center" title="Interest rate">2.22%</td><td> </td> <td id="xdx_986_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansFiveMember_zXpzts2VSXah" style="text-align: center" title="Collateral">Restricted deposit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">460,226</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--Borrowings_iI_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansUnsecuredMember_zaa0vIAyq3qa" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left; padding-bottom: 1pt">Other loans</td><td style="padding-bottom: 1pt"> </td> <td id="xdx_984_eifrs-full--BorrowingsMaturity_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansUnsecuredMember_zyfWnAT8eGzg" style="text-align: left; padding-bottom: 1pt" title="Period and payment term">Borrowing period is from June 30, 2026 to June 28, 2028; principal and interest are repayable monthly.</td><td style="padding-bottom: 1pt"> </td> <td id="xdx_986_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansUnsecuredMember_zMLpD8v4PyX" style="padding-bottom: 1pt; text-align: center" title="Interest rate">10.80%</td><td style="padding-bottom: 1pt"> </td> <td id="xdx_988_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20260101__20260630__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansUnsecuredMember_zKAewC0qRYwc" style="text-align: center; padding-bottom: 1pt" title="Collateral">Guaranteed by the Chairman of the Board, Mr. Jing-Bin Chiang</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">627,943</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--Borrowings_iI_zK5QbOQN7lFc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; vertical-align: top">Loans</td><td> </td> <td> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">4,926,588</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--CurrentLoanAndReceivables_iNI_di_zRZ0gVdXIGS3" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left; padding-bottom: 1pt">Less: Current portion</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(983,864</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_409_eifrs-full--LongtermBorrowings_iTI_zCUfTANjKrng" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; vertical-align: top">Long-term bank loans</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,942,724</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="vertical-align: top; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251231_zdRCIvNcymue" style="font-weight: bold; text-align: center"> As of</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Type of loans</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Period and payment term</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest rate range</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Collateral</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">Long-term bank loans</td><td> </td> <td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--Borrowings_iI_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LongTermBankLoansMember_zceumTmr7gc4" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; width: 16%; text-align: left">Bank loans</td><td style="width: 2%"> </td> <td id="xdx_986_eifrs-full--BorrowingsMaturity_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LongTermBankLoansMember_zSneRTL4S1La" style="width: 36%; text-align: left" title="Period and payment term">Borrowing period is from September 01, 2023 to September 01, 2027; interest is repayable monthly; principal is repayable monthly</td><td style="width: 2%"> </td> <td id="xdx_980_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansMember_zFC4GJyE9api" style="width: 14%; text-align: center" title="Interest rate">2.20%</td><td style="width: 2%"> </td> <td id="xdx_98B_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LongTermBankLoansMember_z1uQObI8vSe2" style="width: 14%; text-align: center" title="Collateral">Restricted deposit</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right">371,906</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--Borrowings_iI_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansOneMember_zhepIK30HK9f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">Bank loans</td><td> </td> <td id="xdx_98D_eifrs-full--BorrowingsMaturity_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansOneMember_zjtrquALd2Mg" style="text-align: left" title="Period and payment term">Borrowing period is from September 06, 2024 to September 06, 2029; interest is repayable monthly; principal is repayable monthly</td><td> </td> <td id="xdx_98E_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansOneMember_zNM2GW5USUx8" style="text-align: center" title="Interest rate">3.00%</td><td> </td> <td id="xdx_987_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansOneMember_zMPZk7SwFVuc" style="text-align: center" title="Collateral">Restricted deposit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">365,253</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--Borrowings_iI_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansTwoMember_zsO3V4Mtcnh9" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left">Bank loans</td><td> </td> <td id="xdx_981_eifrs-full--BorrowingsMaturity_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansTwoMember_zVjvoGozh1Ab" style="text-align: left" title="Period and payment term">Borrowing period is from January 22, 2025 to January 22, 2028; interest is repayable monthly; principal is repayable monthly</td><td> </td> <td id="xdx_982_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansTwoMember_zHxRVWV88II5" style="text-align: center" title="Interest rate">2.46%</td><td> </td> <td id="xdx_98D_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansTwoMember_zTQi5tHNXtvc" style="text-align: center" title="Collateral">Restricted deposit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">332,058</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--Borrowings_iI_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansThreeMember_zXTVoAnh21zc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left">Bank loans</td><td> </td> <td id="xdx_98E_eifrs-full--BorrowingsMaturity_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansThreeMember_zMKXrcW44TJ9" style="text-align: left" title="Period and payment term">Borrowing period is from March 31, 2025 to March 31, 2030; interest is repayable monthly; principal is repayable monthly after a 12-month grace period</td><td> </td> <td id="xdx_980_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansThreeMember_znEnzE8BKrOb" style="text-align: center" title="Interest rate">2.22%</td><td> </td> <td id="xdx_987_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--BankLoansThreeMember_zPC5RPU6Mvei" style="text-align: center" title="Collateral">Restricted deposit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">468,919</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left">Other long-term loans</td><td> </td> <td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eifrs-full--Borrowings_iI_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansUnsecuredMember_zDxMb87nZb6k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left; padding-bottom: 1pt">Other loans</td><td style="padding-bottom: 1pt"> </td> <td id="xdx_98F_eifrs-full--BorrowingsMaturity_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansUnsecuredMember_znlaEHPLJ7y8" style="text-align: left; padding-bottom: 1pt" title="Period and payment term">Borrowing period is from January 9, 2025 to July 10, 2026; interest is repayable monthly; principal is repayable monthly</td><td style="padding-bottom: 1pt"> </td> <td id="xdx_982_eifrs-full--BorrowingsInterestRate_iI_pid_dp_uPure_c20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansUnsecuredMember_zLH44JhtR3Dd" style="padding-bottom: 1pt; text-align: center" title="Interest rate">8.08%</td><td style="padding-bottom: 1pt"> </td> <td id="xdx_98B_eifrs-full--ExplanationOfWhetherEntityHasObligationToReturnCollateralSoldOrRepledged_c20250101__20251231__ifrs-full--ClassesOfFinancialInstrumentsAxis__custom--OtherLoansUnsecuredMember_zJEbe9HYDPc7" style="text-align: center; padding-bottom: 1pt" title="Collateral">Guaranteed by the Chairman of the Board, Mr. Jing-Bin Chiang</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">114,122</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--Borrowings_iI_zBNVgrKT8fIl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; vertical-align: top">Loans </td><td> </td> <td style="text-align: left"> </td><td> </td> <td style="text-align: center"> </td><td> </td> <td> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,652,258</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--CurrentLoanAndReceivables_iNI_di_zy85pAfyEeK9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left; padding-bottom: 1pt">Less: Current portion</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(624,620</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_409_eifrs-full--LongtermBorrowings_iTI_zUTI7GJKLTKf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; vertical-align: top">Long-term bank loans</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,027,638</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Borrowing period is from September 1, 2023 to September 1, 2027; principal and interest are repayable monthly.

0.0222

Restricted deposit

261643

Borrowing period is from September 6, 2024 to September 6, 2029; principal and interest are repayable monthly.

0.030

Restricted deposit

314085

Borrowing period is from March 9, 2026 to March 9, 2046; Interest is repayable monthly; principal is repayable monthly after a 12-month grace period.

0.023

Land and building

1243642

Borrowing period is from March 17, 2026 to March 17, 2046; Interest is repayable monthly; principal is repayable monthly after a 12-month grace period.

0.023

Land and building

1770487

Borrowing period is from January 22, 2025 to January 22, 2028; principal and interest are repayable monthly.

0.0246

Restricted deposit

248562

Borrowing period is from March 31, 2025 to March 31, 2030. Interest is repayable monthly; principal is repayable monthly after a 12-month grace period.

0.0222

Restricted deposit

460226

Borrowing period is from June 30, 2026 to June 28, 2028; principal and interest are repayable monthly.

0.1080

Guaranteed by the Chairman of the Board, Mr. Jing-Bin Chiang

627943

4926588

983864

3942724

Borrowing period is from September 01, 2023 to September 01, 2027; interest is repayable monthly; principal is repayable monthly

0.0220

Restricted deposit

371906

Borrowing period is from September 06, 2024 to September 06, 2029; interest is repayable monthly; principal is repayable monthly

0.0300

Restricted deposit

365253

Borrowing period is from January 22, 2025 to January 22, 2028; interest is repayable monthly; principal is repayable monthly

0.0246

Restricted deposit

332058

Borrowing period is from March 31, 2025 to March 31, 2030; interest is repayable monthly; principal is repayable monthly after a 12-month grace period

0.0222

Restricted deposit

468919

Borrowing period is from January 9, 2025 to July 10, 2026; interest is repayable monthly; principal is repayable monthly

0.0808

Guaranteed by the Chairman of the Board, Mr. Jing-Bin Chiang

114122

1652258

624620

1027638

16. Share-based payment a) For the six months ended June 30, 2026 and 2025, the Group’s share-based payment arrangements was as follows: <p id="xdx_899_eifrs-full--DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory_za5mcX6obKD5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Schedule of share based payment arrangements <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Type of arrangement</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Grant date</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Quantity granted (shares) </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Fair value per unit </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Contract period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Vesting conditions </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 15%">Bonus shares</td><td style="width: 2%"> </td> <td id="xdx_98A_eifrs-full--DateOfGrantOfSharebasedPaymentArrangement_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--BonusSharesMember_zdQvCUJHChde" style="width: 15%; text-align: center" title="Grant date">August 28,2020</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eifrs-full--NumberOfInstrumentsGrantedInSharebasedPaymentArrangement_uShares_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--BonusSharesMember_zAIwA8xRlRs8" style="width: 12%; text-align: right" title="Quantity granted (shares)">720,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">US$</td><td id="xdx_98B_eifrs-full--WeightedAverageExercisePriceOfShareOptionsInSharebasedPaymentArrangementExercisedDuringPeriodAtDateOfExercise2019_pid_uUSDPShares_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--BonusSharesMember_zG2ptvPWIPB5" style="width: 8%; text-align: right" title="Fair value per unit">2.1610</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 18%; text-align: center"><span id="xdx_90B_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--BonusSharesMember_zx45NAxsPSu9" title="Contract period">5 years</td><td style="width: 2%"> </td> <td style="width: 18%; text-align: center"><span id="xdx_909_eifrs-full--DescriptionOfVestingRequirementsForSharebasedPaymentArrangement_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--BonusSharesMember_zkugFH2qGeD7" title="Vesting conditions">5 years’ service</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Bonus shares</td><td> </td> <td id="xdx_987_eifrs-full--DateOfGrantOfSharebasedPaymentArrangement_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--BonusSharesOneMember_zm1STb9R91f7" style="text-align: center" title="Grant date">January 30, 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--NumberOfInstrumentsGrantedInSharebasedPaymentArrangement_uShares_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--BonusSharesOneMember_zkU4dDW6QAXe" style="text-align: right" title="Quantity granted (shares)">2,850,129</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">US$</td><td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfShareOptionsInSharebasedPaymentArrangementExercisedDuringPeriodAtDateOfExercise2019_pid_uUSDPShares_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--BonusSharesOneMember_zmCkBXQx6JC6" style="text-align: right" title="Fair value per unit">0.4322</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center">Immediately, <span id="xdx_907_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--BonusSharesOneMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zFhlqrB1cSki" title="Contract period">1year, and <span id="xdx_906_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--BonusSharesOneMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_z2mqj3tEOnB6" title="Contract period">3 years</td><td> </td> <td style="text-align: center"><span id="xdx_901_eifrs-full--DescriptionOfVestingRequirementsForSharebasedPaymentArrangement_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--BonusSharesOneMember_z6NOkWIwSBcl" title="Vesting conditions">Immediately, 1year, and 3 years’ service</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(1)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On August 28, 2020, New Moon Corporation (New Moon), a shareholder of the Company, an employee of the Company and the Company signed a tripartite talent award agreement. Under the agreement, the Company provides NT$<span id="xdx_909_eifrs-full--ExpenseFromCashsettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets_uTWD_c20200828__20200828_zQ1LtQfRl1L9" title="Employee for the share based settlement">10,000,000 (US$<span id="xdx_90F_eifrs-full--ExpenseFromCashsettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets_c20200828__20200828_zR6uHenpYXU" title="Employee for the share based settlement">327,600) to the employee for the purchase of 1,000,000 shares of the Company owned by New Moon at NT$<span id="xdx_905_eifrs-full--WeightedAverageExercisePriceOfOtherEquityInstrumentsExercisedOrVestedInSharebasedPaymentArrangement2019_uTWDPShares_c20200828__20200828_zWZf3seq7lV2" title="Employee for the share based settlement, per share price">10 per share. The shares would be cliff vested after 5 years. The employee should return the payment to the Company if the acquisition of the shares could not be completed in thirty days after the payment. Also, the employee should return the shares to New Moon if the employee resigned within five years from the date of the agreement. New Moon should also return the consideration received from the employee to the Company.</td></tr></table> The aforementioned bonus shares settled by a shareholder of the Company cannot be transferred during the vesting period, but voting right and dividend right are not restricted. The employee is required to return the shares to the shareholder but not required to return the dividends received if she resigns during the vesting period. The Company accounted for the shares contributed by New Moon as share-based payment arrangement settled by equity. The NT$<span id="xdx_90F_eifrs-full--ExpenseFromCashsettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets_uTWD_c20200828__20200828_zglM5M7HyTTa" title="Employee for the share based settlement">10,000,000 (US$<span id="xdx_90C_eifrs-full--ExpenseFromCashsettledSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets_c20200828__20200828_zbaAd7wqtr4d" title="Employee for the share based settlement">327,600) contributed by the Company is accounted for as prepaid cash incentive to the employee and is amortized over the contract period which is five years. The share-based awards granted in 2020 were fully vested in August 2025. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(2)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On December 11, 2025, our board of directors approved the adoption of the 2025 Equity Incentive Plan (the “2025 Plan”), which became effective on the same date. The 2025 Plan provides for the grant of share-based awards, including, but not limited to, share options, share appreciation rights, restricted shares, restricted share units, performance units and performance shares, to employees, directors and consultants of the Company. The aggregate maximum number of Class A ordinary shares that will be issued pursuant to the 2025 Plan is 3,354,075 shares. On January 30, 2026, an aggregate of <span id="xdx_904_eifrs-full--NumberOfSharesIssued_iI_c20260130__ifrs-full--ComponentsOfEquityAxis__custom--ClassAOrdinarySharesMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember_z12xORnnm9Qd" title="shares issued">2,850,129 share award of Class A ordinary shares were granted to employees, directors and consultants under the 2025 Plan. As of June 30, 2026, <span id="xdx_90A_eifrs-full--NumberOfSharesIssued_iI_c20260630__ifrs-full--ComponentsOfEquityAxis__custom--ClassAOrdinarySharesMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember_zs1bzRSoqXB5" title="shares issued">503,946 Class A ordinary shares remained available for future grants under the 2025 Plan. The awards were granted with fair value of US$<span id="xdx_90D_eifrs-full--ParValuePerShare_iI_c20260630__ifrs-full--ComponentsOfEquityAxis__custom--ClassAOrdinarySharesMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember_z6nK4t87K9Ia" title="Par value">0.4322 per share at grant date. A portion of the awards vested immediately upon grant date, and the remaining awards will be vested over a period of up to three years from the grant date. All the outstanding number of shares here have not considered the share consolidation of 1-for-5 shares as approved in annual general meeting held on June 8, 2026.</td></tr></table> b) For the six months ended June 30, 2026 and 2025, the share-based payment transactions were as follows:. <p id="xdx_89F_ecustom--DisclosureOfDetailedInformationAboutSharebasedPaymentArrangementExplanatory_zDY16GBhIXf5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> Schedule of share based payment transactions <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260101__20260630_zrqc3PBBFY47" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250101__20250630_z3N44m4vnMU7" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40F_eifrs-full--ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets_zMfZKmQaiLgh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Share-based payments</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">1,134,787</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">65,856</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_899_eifrs-full--DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory_za5mcX6obKD5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Schedule of share based payment arrangements <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Type of arrangement</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Grant date</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Quantity granted (shares) </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Fair value per unit </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Contract period</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Vesting conditions </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 15%">Bonus shares</td><td style="width: 2%"> </td> <td id="xdx_98A_eifrs-full--DateOfGrantOfSharebasedPaymentArrangement_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--BonusSharesMember_zdQvCUJHChde" style="width: 15%; text-align: center" title="Grant date">August 28,2020</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eifrs-full--NumberOfInstrumentsGrantedInSharebasedPaymentArrangement_uShares_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--BonusSharesMember_zAIwA8xRlRs8" style="width: 12%; text-align: right" title="Quantity granted (shares)">720,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">US$</td><td id="xdx_98B_eifrs-full--WeightedAverageExercisePriceOfShareOptionsInSharebasedPaymentArrangementExercisedDuringPeriodAtDateOfExercise2019_pid_uUSDPShares_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--BonusSharesMember_zG2ptvPWIPB5" style="width: 8%; text-align: right" title="Fair value per unit">2.1610</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 18%; text-align: center"><span id="xdx_90B_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--BonusSharesMember_zx45NAxsPSu9" title="Contract period">5 years</td><td style="width: 2%"> </td> <td style="width: 18%; text-align: center"><span id="xdx_909_eifrs-full--DescriptionOfVestingRequirementsForSharebasedPaymentArrangement_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--BonusSharesMember_zkugFH2qGeD7" title="Vesting conditions">5 years’ service</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Bonus shares</td><td> </td> <td id="xdx_987_eifrs-full--DateOfGrantOfSharebasedPaymentArrangement_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--BonusSharesOneMember_zm1STb9R91f7" style="text-align: center" title="Grant date">January 30, 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eifrs-full--NumberOfInstrumentsGrantedInSharebasedPaymentArrangement_uShares_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--BonusSharesOneMember_zkU4dDW6QAXe" style="text-align: right" title="Quantity granted (shares)">2,850,129</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">US$</td><td id="xdx_989_eifrs-full--WeightedAverageExercisePriceOfShareOptionsInSharebasedPaymentArrangementExercisedDuringPeriodAtDateOfExercise2019_pid_uUSDPShares_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--BonusSharesOneMember_zmCkBXQx6JC6" style="text-align: right" title="Fair value per unit">0.4322</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center">Immediately, <span id="xdx_907_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--BonusSharesOneMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember_zFhlqrB1cSki" title="Contract period">1year, and <span id="xdx_906_eifrs-full--WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019_dtY_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--BonusSharesOneMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_z2mqj3tEOnB6" title="Contract period">3 years</td><td> </td> <td style="text-align: center"><span id="xdx_901_eifrs-full--DescriptionOfVestingRequirementsForSharebasedPaymentArrangement_c20260101__20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--BonusSharesOneMember_z6NOkWIwSBcl" title="Vesting conditions">Immediately, 1year, and 3 years’ service</td></tr> </table>

August 28,2020

720000

2.1610

P5Y

5 years

January 30, 2026

2850129

0.4322

P1Y

P3Y

Immediately, 1year, and 3 years’ service

10000000

327600

1000000

5 years

10000000

327600

3354075

2850129

503946

0.4322

<p id="xdx_89F_ecustom--DisclosureOfDetailedInformationAboutSharebasedPaymentArrangementExplanatory_zDY16GBhIXf5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> Schedule of share based payment transactions <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260101__20260630_zrqc3PBBFY47" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250101__20250630_z3N44m4vnMU7" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40F_eifrs-full--ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets_zMfZKmQaiLgh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Share-based payments</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">1,134,787</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">65,856</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1134787

65856

17. Share capital The Company’s authorized share capital was US$65,000,000, divided into 130,000,000 ordinary shares with a par value of US$0.50 per share. As of December 31, 2024, the Company had a single class of ordinary shares, of which 15,762,887 shares were issued and outstanding. On July 31, 2025, the Company completed its initial public offering (“IPO”) of 1,250,000 ordinary shares at an offering price of US$4.00 per share, resulting in gross proceeds of US$5,000,000, before deducting underwriting discounts and commissions and other offering expenses. On August 7, 2025, the Company issued an additional 187,500 ordinary shares at a price of US$4.00 per share pursuant to the full exercise of the over-allotment option, generating additional gross proceeds of US$750,000, before deducting underwriting discounts and commissions and other offering expenses. The aggregate par value of the shares issued in the above transactions amounted to US$<span id="xdx_906_eifrs-full--IncreaseDecreaseThroughTransfersAndOtherChangesEquity_c20250807__20250807__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zMcJGeDSEuMb" title="Increase decrease through transfers and other changes equity">718,750 (representing <span id="xdx_905_eifrs-full--IncreaseDecreaseInNumberOfSharesOutstanding_c20250807__20250807__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zvcNpUDDWSee" title="Increase decrease in number of shares outstanding">1,437,500 shares), which was recorded as ordinary shares. The excess of gross proceeds over par value amounted to US$5,031,250 and was initially recorded in capital surplus (additional paid-in capital), before deducting underwriting discounts and commissions and other offering expenses. In connection with the IPO, the Company incurred underwriting discounts and commissions and other offering expenses, which were accounted for as a reduction of capital surplus. As a result, the net increase in capital surplus arising from the IPO (including the full exercise of the over-allotment option) amounted to US$<span id="xdx_904_eifrs-full--IncreaseDecreaseThroughOtherContributionsByOwners_c20250807__20250807__ifrs-full--ComponentsOfEquityAxis__ifrs-full--SharePremiumMember_zcUJhN2n0jK9" title="Increase decrease through other contributions by owners">1,383,816. On December 9, 2025, the shareholders approved a share capital reorganization and amended the memorandum and articles of association of the Company as follows: a) The re-designation of existing ordinary shares into Class A and Class B ordinary shares, with authorized share capital consisting of 30,000,000 Class A ordinary shares with a par value of US$0.50 per share and 100,000,000 Class B ordinary shares with a par value of US$0.50 per share. b) The repurchase of <span id="xdx_90D_eifrs-full--NumberOfSharesIssued_iI_c20251209__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinaryShareMember__ifrs-full--CounterpartiesAxis__custom--NewMoonCorporationMember_zAgjPZDfqv5g" title="Shares issued">4,888,092 and <span id="xdx_90E_eifrs-full--NumberOfSharesIssued_iI_c20251209__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinaryShareMember__ifrs-full--CounterpartiesAxis__custom--MrJingBinChiangMember_zMhY8xStT0J3" title="Shares issued">1,209,091 Class A ordinary shares from New Moon Corporation and Mr. Jing-Bin Chiang, respectively, in exchange for the issuance of an equivalent number of Class B ordinary shares. c) <span id="xdx_90B_eifrs-full--DescriptionOfOtherEquityInterest_c20251209__20251209__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--OrdinarySharesMember_zbPNjP4ESxWk" title="Description of other equity interest">Each Class A ordinary share carries one (1) vote, while each Class B ordinary share carries ten (10) votes. Other than the difference in voting rights, Class A and Class B ordinary shares rank pari passu in all other respects, including rights to dividends and distributions. On May 18, 2026, our board and audit committee approved the conversion of an $8.2 million outstanding loan made by Chiang Yu-Ning, a family member of CEO and director, Jing-Bin Chiang, to subsidiary Goal Beyond Limited into <span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_pid_c20260518__ifrs-full--CounterpartiesAxis__custom--JingBinChiangMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zbo79jsLcbCj" title="Shares issued">2,050,000 Class A Ordinary Shares at a conversion price of $<span id="xdx_904_ecustom--ConversionPrice_iI_pid_c20260518__ifrs-full--CounterpartiesAxis__custom--JingBinChiangMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zB5snY3XDrf" title="Conversion price">4.00 per share — above both the May 15, 2026 closing price and the five-trading-day average closing price — with the Conversion Shares to be held directly by Mr. Chiang, who following the conversion will hold <span id="xdx_906_eifrs-full--NumberOfSharesIssued_iI_pid_c20260518__ifrs-full--CounterpartiesAxis__custom--JingBinChiangMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinarySharesMember_zBqmZmLVlQW6" title="Shares issued">2,050,000 Class A Ordinary Shares and <span id="xdx_901_eifrs-full--NumberOfSharesIssued_iI_pid_c20260518__ifrs-full--CounterpartiesAxis__custom--JingBinChiangMember__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBOrdinarySharesMember_zL4ymYDctCCj" title="Shares issued">6,097,183 Class B Ordinary Shares, representing approximately 81.88% of total voting power; the related-party transaction was reviewed by the board and audit committee and disclosed in the Company’s Form 20-F filed April 30, 2026. Management evaluated the transaction and concluded that the Principal Shareholder acted explicitly in their capacity as an existing equity owner, rather than an ordinary third-party creditor. This assessment was based on the terms of the conversion, which were structured to support the Company’s capital growth and strengthen its financial position. Accordingly, the transaction was accounted for as an equity restructuring within the scope exception of IFRIC 19. The carrying value of the extinguished shareholder’s loan of $8.2 million was derecognized from liabilities, with $1,025,000 at $0.5 per share as par value credited to Class A ordinary share and the remaining balance of $7,175,000 credited to capital surplus. No gain or loss was recognized in the statement of comprehensive (loss) income as a result of this transaction. On June 8, 2026, the board approved in the annual general meeting that both Class A and Class B ordinary shares have been consolidated for 1-for-5 shares. As a result of the above transactions, as of June 30, 2026, a total of 17,200,387 shares were issued and outstanding, comprising <span id="xdx_901_eifrs-full--NumberOfSharesIssued_iI_c20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinaryShareMember__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zOL4SGwCRjie" title="Number of shares issued"><span id="xdx_902_eifrs-full--NumberOfSharesOutstanding_iI_c20260630__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinaryShareMember__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zyNq72vbMl1f" title="Number of shares outstanding">15,733,334 (December 31, 2025: <span id="xdx_90A_eifrs-full--NumberOfSharesIssued_iI_c20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinaryShareMember__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zaKQM0P0RSH9" title="Number of shares issued"><span id="xdx_906_eifrs-full--NumberOfSharesOutstanding_iI_c20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinaryShareMember__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zUIRkmowytic" title="Number of shares outstanding">11,103,204) Class A ordinary shares and <span id="xdx_906_eifrs-full--NumberOfSharesIssued_iI_c20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBOrdinaryShareMember__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zszVm0EK3NPg" title="Number of shares issued"><span id="xdx_906_eifrs-full--NumberOfSharesOutstanding_iI_c20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBOrdinaryShareMember__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zz5apcQBajrl" title="Number of shares outstanding">6,097,184 (December 31, 2025: <span id="xdx_909_eifrs-full--NumberOfSharesIssued_iI_c20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBOrdinarySharesMember__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_zUkI2Q6lJnca" title="Number of shares issued"><span id="xdx_90B_eifrs-full--NumberOfSharesOutstanding_iI_c20251231__ifrs-full--ClassesOfShareCapitalAxis__custom--ClassBOrdinarySharesMember__ifrs-full--ComponentsOfEquityAxis__ifrs-full--IssuedCapitalMember_ziVgnBEXnuU1" title="Number of shares outstanding">6,097,183) Class B ordinary shares. <p id="xdx_897_ecustom--DisclosureOfDetailedInformationAboutShareCapitalAndOtherEquityInterestExplanatory_zrRWCu4LWL61" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify"> Schedule of ordinary shares <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260630_z2rJv88OMCR3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20251231_z4eLAMntxB2d" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Ordinary share</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--NumberOfSharesOutstanding_iI_hifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinaryShareMember_zzx2C2JR74o6" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Ordinary share (Class A)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">7,866,667</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,551,602</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--NumberOfSharesOutstanding_iI_hifrs-full--ClassesOfShareCapitalAxis__custom--ClassBOrdinaryShareMember_zeTHpB8FOKO7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Ordinary share (Class B)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,048,592</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,048,592</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--NumberOfSharesOutstanding_iI_zc4SeFckUG39" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">10,915,259</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,600,194</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> (a) In accordance with the Articles of Incorporation of the Company, the Directors may, in their absolute discretion, declare dividends and distributions on Shares in issue and authorize payment of the dividends or distributions out of the funds of the Company lawfully available therefor. The Board of Directors may from time to time declare interim dividends to the shareholders. Before the declaration of an additional dividend distribution, the Board of Directors may set aside provision from the earnings as it deems appropriate to pay any unforeseen expense or to adjust dividends or for any other purpose to be met by using the earnings based on its discretion, and before such use, the provision may, at the same discretion, be used temporarily in the business of the Company or to invest in such investments as the Board of Directors may at any time as it deems appropriate.

65000000

130000000

0.50

15762887

1250000

4.00

5000000

187500

4.00

750000

718750

1437500

5031250

1383816

30000000

0.50

100000000

0.50

4888092

1209091

Each Class A ordinary share carries one (1) vote, while each Class B ordinary share carries ten (10) votes. Other than the difference in voting rights, Class A and Class B ordinary shares rank pari passu in all other respects, including rights to dividends and distributions.

8200000

2050000

4.00

2050000

6097183

8200000

1025000

0.5

7175000

17200387

15733334

11103204

6097184

6097183

<p id="xdx_897_ecustom--DisclosureOfDetailedInformationAboutShareCapitalAndOtherEquityInterestExplanatory_zrRWCu4LWL61" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify"> Schedule of ordinary shares <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260630_z2rJv88OMCR3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20251231_z4eLAMntxB2d" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As of December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Ordinary share</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--NumberOfSharesOutstanding_iI_hifrs-full--ClassesOfShareCapitalAxis__custom--ClassAOrdinaryShareMember_zzx2C2JR74o6" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Ordinary share (Class A)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">7,866,667</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,551,602</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--NumberOfSharesOutstanding_iI_hifrs-full--ClassesOfShareCapitalAxis__custom--ClassBOrdinaryShareMember_zeTHpB8FOKO7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Ordinary share (Class B)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,048,592</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,048,592</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--NumberOfSharesOutstanding_iI_zc4SeFckUG39" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">10,915,259</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,600,194</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

7866667

5551602

3048592

10915259

8600194

18. Capital surplus Pursuant to the Cayman Islands Company Act, capital surplus arising from paid-in capital in excess of par value on issuance of ordinary shares and donations can be used to cover accumulated deficit or to issue new stocks or cash to shareholders in proportion to their share ownership, provided that the Company has no accumulated deficit. However, capital surplus should not be used to cover accumulated deficit unless the legal reserve is insufficient. Schedule of capital surplus <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Note</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B4_ifrs-full--ComponentsOfEquityAxis_ifrs-full--SharePremiumMember_zHSHCcAjZDNk" style="border-bottom: Black 1pt solid; text-align: center">Share premium</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_ifrs-full--ComponentsOfEquityAxis_ifrs-full--OtherReservesMember_zDxXCWoOnqLk" style="border-bottom: Black 1pt solid; text-align: center">Share-based payments</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B0_zix0lNJetYEj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Note</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Share premium</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Share-based payments</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_43E_c20260101__20260630_eifrs-full--CapitalReserve_iS_zV9drpnB5VXj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 34%">January 1</td><td style="width: 2%"> </td> <td style="text-align: center; width: 10%"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">8,657,770</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">661,600</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">9,319,370</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--IncreaseDecreaseThroughConversionOfShareholderLoanToShares_zQyVArbnWbYh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Conversion of shareholder’s loan to shares</td><td> </td> <td style="text-align: center">16</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,175,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,175,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--IncreaseDecreaseThroughCancellationOfShareholderLoan_zv2R936apwGa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cancellation of shareholder’s loan</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,743,411</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,743,411</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--IncreaseDecreaseThroughSharebasedCompensation_ztN7idrivR81" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Share-based payments</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(155,278</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(155,278</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_43A_c20260101__20260630_eifrs-full--CapitalReserve_iE_z76VVZVI8sti" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">June 30</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">17,576,181</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">506,322</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">18,082,503</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BE_ifrs-full--ComponentsOfEquityAxis_ifrs-full--SharePremiumMember_zVHzSYzAj3Tg" style="border-bottom: Black 1pt solid; text-align: center">Share premium</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BA_ifrs-full--ComponentsOfEquityAxis_ifrs-full--OtherReservesMember_zsTL3mWsata7" style="border-bottom: Black 1pt solid; text-align: center">Share-based payments</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B5_zXKuVox3G12k" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Share premium</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Share-based payments</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_43A_c20250101__20250630_eifrs-full--CapitalReserve_iS_z6IhEPcjtcob" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">January 1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">7,273,954</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">573,792</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">7,847,746</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--IncreaseDecreaseThroughSharebasedCompensation_zuvTNPG58gbj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Share-based payments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">65,856</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">65,856</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_43C_c20250101__20250630_eifrs-full--CapitalReserve_iE_z8XtODPbexjl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">June 30</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,273,954</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">639,648</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,913,602</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Save as disclosed for the changes in capital surplus, the following transaction occurred in the current period gave effect to the increase in capital surplus. On June 30, 2026, the board approved the CEO and director, Jing-Bin Chiang, cancelled all outstanding shareholder’s loan together with unpaid interest as of June 30, 2026. Pursuant to which, an agreement was entered into between the Company and Jing-Bin Chiang that both parties agreed the cancellation of all outstanding shareholder’s loan together with unpaid interest irrevocably. This cancellation of debt was treated as equity transaction and transferred the whole carrying amount of $1,743,411 to capital surplus.

Schedule of capital surplus <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Note</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B4_ifrs-full--ComponentsOfEquityAxis_ifrs-full--SharePremiumMember_zHSHCcAjZDNk" style="border-bottom: Black 1pt solid; text-align: center">Share premium</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_ifrs-full--ComponentsOfEquityAxis_ifrs-full--OtherReservesMember_zDxXCWoOnqLk" style="border-bottom: Black 1pt solid; text-align: center">Share-based payments</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B0_zix0lNJetYEj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Note</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Share premium</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Share-based payments</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_43E_c20260101__20260630_eifrs-full--CapitalReserve_iS_zV9drpnB5VXj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 34%">January 1</td><td style="width: 2%"> </td> <td style="text-align: center; width: 10%"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">8,657,770</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">661,600</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">9,319,370</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--IncreaseDecreaseThroughConversionOfShareholderLoanToShares_zQyVArbnWbYh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Conversion of shareholder’s loan to shares</td><td> </td> <td style="text-align: center">16</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,175,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,175,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--IncreaseDecreaseThroughCancellationOfShareholderLoan_zv2R936apwGa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cancellation of shareholder’s loan</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,743,411</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,743,411</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--IncreaseDecreaseThroughSharebasedCompensation_ztN7idrivR81" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Share-based payments</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(155,278</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(155,278</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_43A_c20260101__20260630_eifrs-full--CapitalReserve_iE_z76VVZVI8sti" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">June 30</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: center; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">17,576,181</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">506,322</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">18,082,503</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BE_ifrs-full--ComponentsOfEquityAxis_ifrs-full--SharePremiumMember_zVHzSYzAj3Tg" style="border-bottom: Black 1pt solid; text-align: center">Share premium</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BA_ifrs-full--ComponentsOfEquityAxis_ifrs-full--OtherReservesMember_zsTL3mWsata7" style="border-bottom: Black 1pt solid; text-align: center">Share-based payments</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B5_zXKuVox3G12k" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Share premium</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Share-based payments</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_43A_c20250101__20250630_eifrs-full--CapitalReserve_iS_z6IhEPcjtcob" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%">January 1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">7,273,954</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">573,792</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">7,847,746</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--IncreaseDecreaseThroughSharebasedCompensation_zuvTNPG58gbj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Share-based payments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">65,856</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">65,856</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_43C_c20250101__20250630_eifrs-full--CapitalReserve_iE_z8XtODPbexjl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">June 30</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,273,954</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">639,648</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,913,602</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

8657770

661600

9319370

7175000 7175000 1743411 1743411 -155278 -155278

17576181

506322

18082503

7273954

573792

7847746

65856 65856

7273954

639648

7913602

1743411

19. Operating revenue Schedule of disaggregation of revenue <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260101__20260630_z3OyJ4EetRS5" style="border-bottom: Black 1pt solid; text-align: center">Six Months Ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20250630_zUZX1fBhIr32" style="border-bottom: Black 1pt solid; text-align: center">Six Months Ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Revenue from contracts with customers</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--RevenueFromContractsWithCustomers_hifrs-full--ProductsAndServicesAxis__custom--SalesOfProductsMember_zlOVim2H3Oje" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: justify; padding-bottom: 2.5pt; padding-left: 10pt">Sales of goods</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">6,767,591</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">10,588,835</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> (a) Disaggregation of revenue from contracts with customers <p id="xdx_894_eifrs-full--InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory_zSn6qjwAwxH4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The Group derives revenue from the transfer of goods at a point in time and services over time in the following major product lines and geographical regions: Schedule of revenue for geographical regions <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; font-weight: bold">Revenue from external customer contracts</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260101__20260630__ifrs-full--GeographicalAreasAxis__custom--AsiasMember_z9Nhzzmq54ze" style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260101__20260630__ifrs-full--GeographicalAreasAxis__custom--USCountryMember_zQ4nPYAjSgbk" style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260101__20260630__ifrs-full--GeographicalAreasAxis__custom--OtherAreasMember_zQUhtNXFbgXj" style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260101__20260630_zELeLEsSzpe9" style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Six months ended June 30, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Asia</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">US</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Other areas</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Sales of product</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eifrs-full--RevenueFromContractsWithCustomers_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredAtPointInTimeMember__custom--ProductOrServicesAxis__custom--BicycleFrameMember_zWWPfHlkuuS3" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; font-weight: bold; text-align: left; padding-left: 10pt">Bicycle frame</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 12%; font-weight: bold; text-align: right">-</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">528,621</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">528,621</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--RevenueFromContractsWithCustomers_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredAtPointInTimeMember__custom--ProductOrServicesAxis__custom--RacketMember_zuC1s7WGNAU6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-left: 10pt">Racket</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,999,258</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">54,111</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,053,369</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--RevenueFromContractsWithCustomers_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredAtPointInTimeMember__custom--ProductOrServicesAxis__custom--CrankMember_z6tSFZottOUf" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-left: 10pt">Crank</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">566</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,340</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,906</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--RevenueFromContractsWithCustomers_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredAtPointInTimeMember__custom--ProductOrServicesAxis__custom--OtherMember_zbYkQ6Q0Ghmh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt; padding-left: 10pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">49,164</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">123,531</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">172,695</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--RevenueFromContractsWithCustomers_z3Q7B3HRx1ai" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt; padding-left: 10pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,048,988</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">54,111</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">664,492</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,767,591</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt">Revenue from external customer contracts</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250101__20250630__ifrs-full--GeographicalAreasAxis__custom--AsiasMember_zq1hFEP63k82" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250101__20250630__ifrs-full--GeographicalAreasAxis__custom--USCountryMember_zLpShwKRFNSd" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250101__20250630__ifrs-full--GeographicalAreasAxis__custom--OtherAreasMember_zktpBPYcUxt5" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250101__20250630_zDJiDwRRe2q9" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Six months ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Asia</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">US</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Other areas</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid">Sales of product</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40D_eifrs-full--RevenueFromContractsWithCustomers_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredAtPointInTimeMember__custom--ProductOrServicesAxis__custom--BicycleFrameMember_zvlUFpYk7813" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left; padding-left: 10pt">- Bicycle frame</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">13,513</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,756,990</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,770,503</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--RevenueFromContractsWithCustomers_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredAtPointInTimeMember__custom--ProductOrServicesAxis__custom--BicycleMember_zt9wtBDWU3P3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">- Bicycle</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,363</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,363</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--RevenueFromContractsWithCustomers_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredAtPointInTimeMember__custom--ProductOrServicesAxis__custom--RacketMember_ztPgxnr4NoL1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">- Racket</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,675,167</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">295</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,675,462</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--RevenueFromContractsWithCustomers_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredAtPointInTimeMember__custom--ProductOrServicesAxis__custom--CrankMember_z65OqLvGk54" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt"> - Crank</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32,761</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">224,134</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">256,895</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--RevenueFromContractsWithCustomers_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredAtPointInTimeMember__custom--ProductOrServicesAxis__custom--OtherMember_z9RNnHuILSvh" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">- Others</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,131</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,458</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">81,612</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--RevenueFromContractsWithCustomers_hcustom--ProductOrServicesAxis__custom--ServiceProvisionMember_z1NqzRsqygVe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Service provision</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">480,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,300,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,780,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--RevenueFromContractsWithCustomers_zb3wzrVXo8qc" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 10pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,275,935</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">31,458</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,281,442</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">10,588,835</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> By the timing of revenue recognition: <p id="xdx_898_ecustom--DisclosureOfDetailedInformationAboutTimingOfRevenueRecognitionExplanatory_zCs221V15Bea" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> Schedule of timing of revenue recognition <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260101__20260630_z2HLXD7SA9Ak" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Six months ended June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250101__20250630_zl67d3nydY56" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Six months ended June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eifrs-full--RevenueFromContractsWithCustomers_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredAtPointInTimeMember_zDMx1wWc0Bod" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">At a point in time</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">6,767,591</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">8,808,835</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--RevenueFromContractsWithCustomers_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredOverTimeMember_zKX6YEyinYQ6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Over time</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,780,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--RevenueFromContractsWithCustomers_zxpGwV6u9CD5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,767,591</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">10,588,835</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> (b) Contract liabilities <p id="xdx_89B_eifrs-full--ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory_z3280mtEeUAe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Schedule of contract liabilities (i) The Group has recognized the following revenue-related contract liabilities: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20260630_zcLEX5hWJQn5" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_492_20251231_zxbl6ExhAPF7" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eifrs-full--CurrentContractLiabilities_iI_zJ3KgMWcaooa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Contract liabilities - receipts in advance</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">146,622</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">60,906</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> (ii) Revenue recognized that was included in the contract liability balance at the beginning of the year: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260630_z365W6uJ5ryc" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250630_zDqlfeTAMCYb" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_405_eifrs-full--ContractLiabilities_iI_zdC6vE8apXO" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Revenue recognized from beginning contract liabilities</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">60,906</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">276,210</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Schedule of disaggregation of revenue <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260101__20260630_z3OyJ4EetRS5" style="border-bottom: Black 1pt solid; text-align: center">Six Months Ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20250630_zUZX1fBhIr32" style="border-bottom: Black 1pt solid; text-align: center">Six Months Ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Revenue from contracts with customers</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--RevenueFromContractsWithCustomers_hifrs-full--ProductsAndServicesAxis__custom--SalesOfProductsMember_zlOVim2H3Oje" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: justify; padding-bottom: 2.5pt; padding-left: 10pt">Sales of goods</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">6,767,591</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">10,588,835</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

6767591

10588835

<p id="xdx_894_eifrs-full--InformationAboutRelationshipBetweenDisclosureOfDisaggregatedRevenueFromContractsWithCustomersAndRevenueInformationForReportableSegmentsExplanatory_zSn6qjwAwxH4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The Group derives revenue from the transfer of goods at a point in time and services over time in the following major product lines and geographical regions: Schedule of revenue for geographical regions <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; font-weight: bold">Revenue from external customer contracts</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260101__20260630__ifrs-full--GeographicalAreasAxis__custom--AsiasMember_z9Nhzzmq54ze" style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260101__20260630__ifrs-full--GeographicalAreasAxis__custom--USCountryMember_zQ4nPYAjSgbk" style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260101__20260630__ifrs-full--GeographicalAreasAxis__custom--OtherAreasMember_zQUhtNXFbgXj" style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20260101__20260630_zELeLEsSzpe9" style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Six months ended June 30, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Asia</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">US</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Other areas</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Sales of product</td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eifrs-full--RevenueFromContractsWithCustomers_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredAtPointInTimeMember__custom--ProductOrServicesAxis__custom--BicycleFrameMember_zWWPfHlkuuS3" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; font-weight: bold; text-align: left; padding-left: 10pt">Bicycle frame</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td style="width: 12%; font-weight: bold; text-align: right">-</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">528,621</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">528,621</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--RevenueFromContractsWithCustomers_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredAtPointInTimeMember__custom--ProductOrServicesAxis__custom--RacketMember_zuC1s7WGNAU6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-left: 10pt">Racket</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,999,258</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">54,111</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,053,369</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--RevenueFromContractsWithCustomers_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredAtPointInTimeMember__custom--ProductOrServicesAxis__custom--CrankMember_z6tSFZottOUf" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-left: 10pt">Crank</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">566</td><td style="text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">-</td><td style="font-weight: bold; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,340</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,906</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--RevenueFromContractsWithCustomers_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredAtPointInTimeMember__custom--ProductOrServicesAxis__custom--OtherMember_zbYkQ6Q0Ghmh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt; padding-left: 10pt">Others</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">49,164</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">123,531</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">172,695</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--RevenueFromContractsWithCustomers_z3Q7B3HRx1ai" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt; padding-left: 10pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,048,988</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">54,111</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">664,492</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,767,591</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt">Revenue from external customer contracts</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250101__20250630__ifrs-full--GeographicalAreasAxis__custom--AsiasMember_zq1hFEP63k82" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250101__20250630__ifrs-full--GeographicalAreasAxis__custom--USCountryMember_zLpShwKRFNSd" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250101__20250630__ifrs-full--GeographicalAreasAxis__custom--OtherAreasMember_zktpBPYcUxt5" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250101__20250630_zDJiDwRRe2q9" style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Six months ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Asia</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">US</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Other areas</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid">Sales of product</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40D_eifrs-full--RevenueFromContractsWithCustomers_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredAtPointInTimeMember__custom--ProductOrServicesAxis__custom--BicycleFrameMember_zvlUFpYk7813" style="vertical-align: bottom; background-color: White"> <td style="width: 36%; text-align: left; padding-left: 10pt">- Bicycle frame</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">13,513</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,756,990</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">2,770,503</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--RevenueFromContractsWithCustomers_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredAtPointInTimeMember__custom--ProductOrServicesAxis__custom--BicycleMember_zt9wtBDWU3P3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">- Bicycle</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,363</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,363</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--RevenueFromContractsWithCustomers_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredAtPointInTimeMember__custom--ProductOrServicesAxis__custom--RacketMember_ztPgxnr4NoL1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">- Racket</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,675,167</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">295</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,675,462</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--RevenueFromContractsWithCustomers_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredAtPointInTimeMember__custom--ProductOrServicesAxis__custom--CrankMember_z65OqLvGk54" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt"> - Crank</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32,761</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">224,134</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">256,895</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--RevenueFromContractsWithCustomers_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredAtPointInTimeMember__custom--ProductOrServicesAxis__custom--OtherMember_z9RNnHuILSvh" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">- Others</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,131</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,458</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">81,612</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--RevenueFromContractsWithCustomers_hcustom--ProductOrServicesAxis__custom--ServiceProvisionMember_z1NqzRsqygVe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Service provision</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">480,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,300,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,780,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--RevenueFromContractsWithCustomers_zb3wzrVXo8qc" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; padding-left: 10pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,275,935</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">31,458</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,281,442</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">10,588,835</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

528621

5999258

54111

6053369

566

12340

12906

49164

123531

172695

6048988

54111

664492

6767591

13513

2756990

2770503

24363

5675167

295

5675462

32761

224134

256895

50131

31458

81612

480000

1300000

1780000

6275935

31458

4281442

10588835

<p id="xdx_898_ecustom--DisclosureOfDetailedInformationAboutTimingOfRevenueRecognitionExplanatory_zCs221V15Bea" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> Schedule of timing of revenue recognition <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260101__20260630_z2HLXD7SA9Ak" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Six months ended June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250101__20250630_zl67d3nydY56" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Six months ended June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eifrs-full--RevenueFromContractsWithCustomers_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredAtPointInTimeMember_zDMx1wWc0Bod" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">At a point in time</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">6,767,591</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">8,808,835</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--RevenueFromContractsWithCustomers_hifrs-full--TimingOfTransferOfGoodsOrServicesAxis__ifrs-full--GoodsOrServicesTransferredOverTimeMember_zKX6YEyinYQ6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Over time</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,780,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--RevenueFromContractsWithCustomers_zxpGwV6u9CD5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,767,591</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">10,588,835</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

6767591

8808835

1780000

6767591

10588835

<p id="xdx_89B_eifrs-full--ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory_z3280mtEeUAe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Schedule of contract liabilities (i) The Group has recognized the following revenue-related contract liabilities: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_491_20260630_zcLEX5hWJQn5" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_492_20251231_zxbl6ExhAPF7" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eifrs-full--CurrentContractLiabilities_iI_zJ3KgMWcaooa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Contract liabilities - receipts in advance</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">146,622</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">60,906</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> (ii) Revenue recognized that was included in the contract liability balance at the beginning of the year: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260630_z365W6uJ5ryc" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250630_zDqlfeTAMCYb" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_405_eifrs-full--ContractLiabilities_iI_zdC6vE8apXO" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Revenue recognized from beginning contract liabilities</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">60,906</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">276,210</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

146622

60906

276210

20. Finance costs Schedule of finance costs <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260101__20260630_zUqFIjofUBxd" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20250630_zz0yBjXAEAdd" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Finance costs from</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--FinanceCosts_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LoanMember_zEt0jklSAqgi" style="vertical-align: bottom; background-color: White"> <td style="width: 60%">Loans</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">136,853</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">207,461</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--FinanceCosts_hifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--LeaseLiabilitiesMember_zgSyUVmFMR01" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">584</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,582</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--FinanceCosts_zhCw0saeHhLe" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total finance costs</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">137,437</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">210,043</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Schedule of finance costs <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260101__20260630_zUqFIjofUBxd" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20250630_zz0yBjXAEAdd" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Finance costs from</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--FinanceCosts_hifrs-full--ClassesOfFinancialInstrumentsAxis__custom--LoanMember_zEt0jklSAqgi" style="vertical-align: bottom; background-color: White"> <td style="width: 60%">Loans</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">136,853</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">207,461</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eifrs-full--FinanceCosts_hifrs-full--ClassesOfFinancialInstrumentsAxis__ifrs-full--LeaseLiabilitiesMember_zgSyUVmFMR01" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">584</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,582</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--FinanceCosts_zhCw0saeHhLe" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total finance costs</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">137,437</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">210,043</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

136853

207461

584

2582

137437

210043

21. Expenses by nature Schedule of expenses by nature <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260101__20260630_zum5ixQEgDEj" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250101__20250630_zXcCVlC5FLd4" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_404_ecustom--PurchaseAndSaleOfMerchandiseInventory_ztAAaYIXGfBi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Purchase and sale of merchandise inventory</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,805,607</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">7,740,725</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--EmployeeBenefitsExpense_zkALsjipgBe4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Employee benefit expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,890,948</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,407,526</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--FuelAndEnergyExpense_zUGUkw32Bki8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fuel and utility expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,684</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32,709</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--FreightExpenses_zNyBVY6xrYuf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Freight expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,767</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">55,444</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--ProfessionalFeesExpense_zPrCnvSumwUf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Professional service expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">371,904</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">196,377</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DepreciationExpense_z1XPyvbOIPD8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">95,869</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90,248</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--DepreciationExpensesrightofuseAssets_zJ15rXtdOUcj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation expenses-right-of-use assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">48,397</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110,903</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--AmortisationExpense_zUIjTnlEbBpk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Amortization expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,507</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,782</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--OtherExpenseByNature_z8nlUvUuNrZe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">440,029</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">793,542</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--ExpenseByNature_zYpjS6fWJYcl" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total expenses by nature</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,716,712</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">10,435,256</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Schedule of expenses by nature <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260101__20260630_zum5ixQEgDEj" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250101__20250630_zXcCVlC5FLd4" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_404_ecustom--PurchaseAndSaleOfMerchandiseInventory_ztAAaYIXGfBi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Purchase and sale of merchandise inventory</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,805,607</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">7,740,725</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eifrs-full--EmployeeBenefitsExpense_zkALsjipgBe4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Employee benefit expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,890,948</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,407,526</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--FuelAndEnergyExpense_zUGUkw32Bki8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fuel and utility expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,684</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">32,709</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--FreightExpenses_zNyBVY6xrYuf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Freight expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,767</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">55,444</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--ProfessionalFeesExpense_zPrCnvSumwUf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Professional service expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">371,904</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">196,377</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DepreciationExpense_z1XPyvbOIPD8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Depreciation expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">95,869</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90,248</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--DepreciationExpensesrightofuseAssets_zJ15rXtdOUcj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation expenses-right-of-use assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">48,397</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110,903</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--AmortisationExpense_zUIjTnlEbBpk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Amortization expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,507</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,782</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--OtherExpenseByNature_z8nlUvUuNrZe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">440,029</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">793,542</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--ExpenseByNature_zYpjS6fWJYcl" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total expenses by nature</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,716,712</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">10,435,256</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 5805607 7740725

1890948

1407526

11684

32709

22767 55444

371904

196377

95869

90248

48397 110903

29507

7782

440029

793542

8716712

10435256

22. Income tax (a) Income tax (credit) expense <p id="xdx_890_ecustom--DisclosureOfDetailedInformationAboutComponentsOfIncomeTaxCreditExpenseExplanatory_zpnQkugrINYf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Components of income tax (credit) expense: Schedule of components of income tax (credit) expense <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260101__20260630_zQRY5pxqEJRg" style="border-bottom: Black 1pt solid; text-align: center">Six Months ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250101__20250630_zA2yRC2hTZU7" style="border-bottom: Black 1pt solid; text-align: center">Six Months ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Current income tax:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--CurrentTaxExpenseIncome_hifrs-full--GeographicalAreasAxis__custom--TaiwanCountryMember_maCTEIAzSQ7_zQ0l8Hdbpwc8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Taiwan</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">640</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--CurrentTaxExpenseIncome_hifrs-full--GeographicalAreasAxis__custom--TaiwanCountryMember_maCTEIAzSQ7_zK1mVd4s44Yf" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify">Current income tax</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">640</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Deferred tax:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--DeferredTaxExpenseIncome_hifrs-full--GeographicalAreasAxis__custom--TaiwanCountryMember_maCTEIAzSQ7_zFKuejiXBxyk" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: justify">Taiwan</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">(165,355</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">8,780</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DeferredTaxExpenseIncome_hifrs-full--GeographicalAreasAxis__custom--HongKongCountryMember_maCTEIAzSQ7_z7VClkFl3vZc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Hong Kong</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(34,932</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--DeferredTaxExpenseIncome_hifrs-full--GeographicalAreasAxis__custom--HongKongCountryMember_maCTEIAzSQ7_z3qyfZNnV7s4" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Deferred tax</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(34,932</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--IncomeTaxExpenseContinuingOperations_iT_mtITECOzqIu_zRfBEaWf3pv8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Income tax (credit) expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(200,287</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">9,420</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Tax (credit) expenses were computed based on the rates applicable in the respective countries where the Group entities operate.

<p id="xdx_890_ecustom--DisclosureOfDetailedInformationAboutComponentsOfIncomeTaxCreditExpenseExplanatory_zpnQkugrINYf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Components of income tax (credit) expense: Schedule of components of income tax (credit) expense <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260101__20260630_zQRY5pxqEJRg" style="border-bottom: Black 1pt solid; text-align: center">Six Months ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250101__20250630_zA2yRC2hTZU7" style="border-bottom: Black 1pt solid; text-align: center">Six Months ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Current income tax:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--CurrentTaxExpenseIncome_hifrs-full--GeographicalAreasAxis__custom--TaiwanCountryMember_maCTEIAzSQ7_zQ0l8Hdbpwc8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Taiwan</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">640</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--CurrentTaxExpenseIncome_hifrs-full--GeographicalAreasAxis__custom--TaiwanCountryMember_maCTEIAzSQ7_zK1mVd4s44Yf" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: justify">Current income tax</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">640</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Deferred tax:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--DeferredTaxExpenseIncome_hifrs-full--GeographicalAreasAxis__custom--TaiwanCountryMember_maCTEIAzSQ7_zFKuejiXBxyk" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: justify">Taiwan</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">(165,355</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">8,780</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--DeferredTaxExpenseIncome_hifrs-full--GeographicalAreasAxis__custom--HongKongCountryMember_maCTEIAzSQ7_z7VClkFl3vZc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Hong Kong</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(34,932</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eifrs-full--DeferredTaxExpenseIncome_hifrs-full--GeographicalAreasAxis__custom--HongKongCountryMember_maCTEIAzSQ7_z3qyfZNnV7s4" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Deferred tax</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(34,932</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eifrs-full--IncomeTaxExpenseContinuingOperations_iT_mtITECOzqIu_zRfBEaWf3pv8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Income tax (credit) expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(200,287</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">9,420</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

640

-165355

8780

-34932

-200287

9420

23. (Loss) earnings per share Schedule of loss earnings per share <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Six months ended June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Amount after income tax </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted average number of ordinary shares outstanding</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Loss per share (in dollars) </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 2.5pt">Loss attributable to the parent</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_985_eifrs-full--ProfitLoss_di_c20260101__20260630_z9Ok8GOjSB8b" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right" title="Loss attributable to the parent, Amount after income tax">1,567,791</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--AdjustedWeightedAverageShares_c20260101__20260630_zUNcUG7qK3yj" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right" title="Loss attributable to the parent, Weighted average number of ordinary shares outstanding">3,973,095</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">(0.39</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="background-color: White; text-align: left"> </td><td style="background-color: White"> </td> <td style="background-color: White; text-align: left"> </td><td style="background-color: White; text-align: right"> </td><td style="background-color: White; text-align: left"> </td><td style="background-color: White"> </td> <td style="background-color: White; text-align: left"> </td><td style="background-color: White; text-align: right"> </td><td style="background-color: White; text-align: left"> </td><td style="background-color: White"> </td> <td style="background-color: White; text-align: left"> </td><td style="background-color: White; text-align: right"> </td><td style="background-color: White; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Six months ended June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Amount after income tax </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted average number of ordinary shares outstanding</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Earnings per share (in dollars) </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 2.5pt">Earnings attributable to the parent</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_98A_eifrs-full--ProfitLoss_c20250101__20250630_zqBX6HxpgCsb" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right" title="Loss attributable to the parent, Amount after income tax">5,237</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_989_eifrs-full--AdjustedWeightedAverageShares_c20250101__20250630_z2pvtEJ2Tec7" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right" title="Loss attributable to the parent, Weighted average number of ordinary shares outstanding">15,762,887</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">0.00</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The consideration of 2025 Equity Incentive Plan will result in anti-dilution for the six months ended June 30, 2026, hence, no diluted earnings per share was same as basis (2025: Nil).

Schedule of loss earnings per share <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Six months ended June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Amount after income tax </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted average number of ordinary shares outstanding</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Loss per share (in dollars) </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 2.5pt">Loss attributable to the parent</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_985_eifrs-full--ProfitLoss_di_c20260101__20260630_z9Ok8GOjSB8b" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right" title="Loss attributable to the parent, Amount after income tax">1,567,791</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_98A_eifrs-full--AdjustedWeightedAverageShares_c20260101__20260630_zUNcUG7qK3yj" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right" title="Loss attributable to the parent, Weighted average number of ordinary shares outstanding">3,973,095</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">(0.39</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">) </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="background-color: White; text-align: left"> </td><td style="background-color: White"> </td> <td style="background-color: White; text-align: left"> </td><td style="background-color: White; text-align: right"> </td><td style="background-color: White; text-align: left"> </td><td style="background-color: White"> </td> <td style="background-color: White; text-align: left"> </td><td style="background-color: White; text-align: right"> </td><td style="background-color: White; text-align: left"> </td><td style="background-color: White"> </td> <td style="background-color: White; text-align: left"> </td><td style="background-color: White; text-align: right"> </td><td style="background-color: White; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Six months ended June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Amount after income tax </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted average number of ordinary shares outstanding</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Earnings per share (in dollars) </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 2.5pt">Earnings attributable to the parent</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_98A_eifrs-full--ProfitLoss_c20250101__20250630_zqBX6HxpgCsb" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right" title="Loss attributable to the parent, Amount after income tax">5,237</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left"> </td><td id="xdx_989_eifrs-full--AdjustedWeightedAverageShares_c20250101__20250630_z2pvtEJ2Tec7" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right" title="Loss attributable to the parent, Weighted average number of ordinary shares outstanding">15,762,887</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 14%; text-align: right">0.00</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

-1567791

3973095

-0.39

5237

15762887

0.00

24. Related party transactions (a) Parent and ultimate controlling party Jing-Bin Chiang and his family who directly and indirectly owns <span id="xdx_90F_eifrs-full--ProportionOfOwnershipInterestInAssociate_pid_dp_uPure_c20260101__20260630__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--YMADGandForwellMember_ztOJ2cK2MiFf" title="Owned percentage">49.08% equity interest in the Company as of June 30, 2026 (December 31, 2025: <span id="xdx_902_eifrs-full--ProportionOfOwnershipInterestInAssociate_pid_dp_uPure_c20250101__20251231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--YMADGandForwellMember_zwoRd7mKQ4Cc" title="Owned percentage">55.81%). (b) Names of related parties and relationship <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 38%; text-align: center">Names of related parties </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 48%; text-align: center">Relationship with the Company </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; white-space: nowrap; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center">Notes</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">YMA DG</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">N/A</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center">a)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif">Forwell</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">N/A</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: center">a)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Jing-Bin Chiang</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">Key management</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif">Yu-Ning Chiang</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">Key management</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">a)</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On April 1, 2023, the Group sold <span id="xdx_902_eifrs-full--PercentageOfVotingEquityInterestsAcquired_iI_pid_dp_uPure_c20230401__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--YMADGandForwellMember_zKVuoGYslDpi" title="Percentage of voting equity interests acquired">80.5% of its equity interests in both YMA DG and Forwell. In 2025, the Group completed its exit from China operations and fully wrote off and derecognized all remaining assets and operational interests associated with these entities.</td></tr></table> (ii) Purchase of goods: Schedule of purchase of goods <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20260101__20260630_z3DoiX7cLkg5" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250101__20250630_ztdjZ1b2xwSh" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid">Purchase of goods</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--PurchaseOfGoods_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--YMADGMember_zqcUKxChXAFd" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">YMA DG</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">315,391</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,266,789</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--PurchaseOfGoods_z1JBLNDBxFn5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total purchase of goods</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">315,391</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,266,789</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Goods are purchased based on the prices and terms that would be available to third parties. (d) Guarantees provided by related parties: (i) The provision of credit lines used from loans guaranteed by key management is as follows: <p id="xdx_89D_ecustom--DisclosureOfDetailedInformationAboutEndorsementsAndGuaranteesProvidedByRelatedPartiesExplanatory_zNV8Nt7LBwBi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"> Schedule of endorsements and guarantees provided by related parties <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49E_20260101__20260630_zUpFPBqG11Z6" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_493_20250101__20251231_zsGxg23ANQnc" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid">Guaranteed by key management</td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40F_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_maKMPCzt6Z_zKrGiKsAPNhk" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Short-term loans</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,579,175</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,741,552</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--KeyManagementPersonnelCompensationOtherLongtermBenefits_maKMPCzt6Z_zb3MWTPPW9wb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Long-term loans</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,926,588</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,652,258</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--KeyManagementPersonnelCompensation_iT_mtKMPCzt6Z_zJ4JLNhlBwX4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Guaranteed by key management</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,505,763</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,393,810</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> (e) Key management compensation Schedule of key management compensation <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260101__20260630_zjvlmMvnICc6" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250101__20250630_zd3D29y4uGKa" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid">compensation</td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_409_ecustom--KeyManagementPersonnelCompensationSalariesAndOtherShorttermEmployeeBenefits_maKMCzJUo_zY0asSpc3vE8" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Salaries and other short-term employee benefits</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">325,543</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">305,860</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--KeyManagementPersonnelCompensationPostemploymentBenefits_maKMCzJUo_zDGyGvJgV9E8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Post-employment benefits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,828</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,518</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_maKMCzJUo_zDv1hVAqM9r5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Share-based payments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,134,787</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">65,856</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--KeyManagementlCompensation_iT_mtKMCzJUo_zXT6ilsA8la2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Compensation</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,465,158</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">376,234</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

0.4908

0.5581

0.805

Schedule of purchase of goods <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20260101__20260630_z3DoiX7cLkg5" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250101__20250630_ztdjZ1b2xwSh" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid">Purchase of goods</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--PurchaseOfGoods_hifrs-full--CategoriesOfRelatedPartiesAxis__custom--YMADGMember_zqcUKxChXAFd" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">YMA DG</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">315,391</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,266,789</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--PurchaseOfGoods_z1JBLNDBxFn5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total purchase of goods</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">315,391</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,266,789</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 315391 2266789 315391 2266789 <p id="xdx_89D_ecustom--DisclosureOfDetailedInformationAboutEndorsementsAndGuaranteesProvidedByRelatedPartiesExplanatory_zNV8Nt7LBwBi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"> Schedule of endorsements and guarantees provided by related parties <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49E_20260101__20260630_zUpFPBqG11Z6" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_493_20250101__20251231_zsGxg23ANQnc" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid">Guaranteed by key management</td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40F_eifrs-full--KeyManagementPersonnelCompensationShorttermEmployeeBenefits_maKMPCzt6Z_zKrGiKsAPNhk" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Short-term loans</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,579,175</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,741,552</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--KeyManagementPersonnelCompensationOtherLongtermBenefits_maKMPCzt6Z_zb3MWTPPW9wb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Long-term loans</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,926,588</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,652,258</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eifrs-full--KeyManagementPersonnelCompensation_iT_mtKMPCzt6Z_zJ4JLNhlBwX4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Guaranteed by key management</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,505,763</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,393,810</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2579175

2741552

4926588

1652258

7505763

4393810

Schedule of key management compensation <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260101__20260630_zjvlmMvnICc6" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250101__20250630_zd3D29y4uGKa" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid">compensation</td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_409_ecustom--KeyManagementPersonnelCompensationSalariesAndOtherShorttermEmployeeBenefits_maKMCzJUo_zY0asSpc3vE8" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Salaries and other short-term employee benefits</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">325,543</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">305,860</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--KeyManagementPersonnelCompensationPostemploymentBenefits_maKMCzJUo_zDGyGvJgV9E8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Post-employment benefits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,828</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,518</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--KeyManagementPersonnelCompensationSharebasedPayment_maKMCzJUo_zDv1hVAqM9r5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Share-based payments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,134,787</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">65,856</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--KeyManagementlCompensation_iT_mtKMCzJUo_zXT6ilsA8la2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Compensation</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,465,158</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">376,234</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

325543 305860

4828

4518

1134787

65856

1465158 376234 25. Pledged assets The Group’s assets pledged as collateral are as follows: Schedule of pledged assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="vertical-align: top; font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49E_20260630_zrGIZRfV4EFl" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49E_20251231_zDIwxQzZL1h7" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Pledged assets</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> Purposes</td></tr> <tr id="xdx_405_eifrs-full--FinancialAssetsAtAmortisedCost_iI_maAOzkGg_zJ780MojSITe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; width: 40%; text-align: left">Financial assets at amortized cost</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">504,240</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">455,133</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 18%; text-align: center">Short-term loans, Long-term loans</td></tr> <tr id="xdx_409_eifrs-full--PropertyPlantAndEquipmentIncludingRightofuseAssets_iI_maAOzkGg_zFgPHOaSMd4k" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left">Property, plant and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,014,129</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center">Long-term loans</td></tr> <tr id="xdx_408_ecustom--GuaranteeDepositsPaid_iI_maAOzkGg_zCa3QwCAv1Rf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left; padding-bottom: 1pt">Guarantee deposits paid</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">36,773</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">88,188</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">Short-term loans,</td></tr> <tr id="xdx_400_eifrs-full--AssetsObtained_iTI_mtAOzkGg_z2kAICGVZFd3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; vertical-align: top">Pledged assets </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,555,142</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">543,321</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> The Group’s assets pledged as collateral are as follows: Schedule of pledged assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="vertical-align: top; font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49E_20260630_zrGIZRfV4EFl" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49E_20251231_zDIwxQzZL1h7" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; vertical-align: bottom; font-weight: bold; text-align: center">Pledged assets</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> Purposes</td></tr> <tr id="xdx_405_eifrs-full--FinancialAssetsAtAmortisedCost_iI_maAOzkGg_zJ780MojSITe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; width: 40%; text-align: left">Financial assets at amortized cost</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">504,240</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">455,133</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 18%; text-align: center">Short-term loans, Long-term loans</td></tr> <tr id="xdx_409_eifrs-full--PropertyPlantAndEquipmentIncludingRightofuseAssets_iI_maAOzkGg_zFgPHOaSMd4k" style="vertical-align: bottom; background-color: White"> <td style="vertical-align: top; text-align: left">Property, plant and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,014,129</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center">Long-term loans</td></tr> <tr id="xdx_408_ecustom--GuaranteeDepositsPaid_iI_maAOzkGg_zCa3QwCAv1Rf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="vertical-align: top; text-align: left; padding-bottom: 1pt">Guarantee deposits paid</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">36,773</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">88,188</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt">Short-term loans,</td></tr> <tr id="xdx_400_eifrs-full--AssetsObtained_iTI_mtAOzkGg_z2kAICGVZFd3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; vertical-align: top">Pledged assets </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,555,142</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">543,321</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>

504240

455133

3014129

36773 88188

3555142

543321

26. Capital management The Group’s objectives when managing capital are to safeguard the Group’s ability to continue as a going concern in order to provide returns for shareholders and to maintain an optimal capital structure to reduce the cost of capital. In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares or sell assets to reduce debt. The Group monitors capital on the basis of the gearing ratio. This ratio is calculated as net debt divided by total capital. Net debt is calculated as total loans (including ‘current and non-current loans’ as shown in the consolidated balance sheet) less cash and cash equivalents. Total capital is calculated as ‘equity’ as shown in the unaudited interim condensed consolidated balance sheet plus net debt. The Croup’s strategy, which is unchanged for the reporting periods, is to maintain a reasonable ratio in order to raise capital with reasonable cost. The debt to capital ratios as of June 30, 2026 and December 31, 2025 were: Schedule of debt to capital ratio <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49C_20260630_zFF4ySv7unK9" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49C_20251231_zy5TF2YVj0k2" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eifrs-full--CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings_iI_z8NPucHdD4uf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Total borrowings</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">7,505,763</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">12,642,862</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--CashEquivalents_iNI_di_zA4YHv5df4Fc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Cash and cash equivalents</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(595,013</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(97,669</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_eifrs-full--NetDebt_iI_zeIzvqiJQitl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net debt</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,910,750</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,545,193</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--Equity_iI_zZU2wDf53M68" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total equity</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,772,072</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(6,777,635</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_ecustom--CapitalManagement_iTI_ztXoPAgy9YMf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total capital</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">9,682,822</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,767,558</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--GearingRatio_iI_pid_dp_uPure_zJPMkXPiKPi5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Gearing ratio</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">71</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">217</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table> The debt to capital ratios as of June 30, 2026 and December 31, 2025 were: Schedule of debt to capital ratio <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49C_20260630_zFF4ySv7unK9" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49C_20251231_zy5TF2YVj0k2" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eifrs-full--CurrentBorrowingsAndCurrentPortionOfNoncurrentBorrowings_iI_z8NPucHdD4uf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Total borrowings</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">7,505,763</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">12,642,862</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eifrs-full--CashEquivalents_iNI_di_zA4YHv5df4Fc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Cash and cash equivalents</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(595,013</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(97,669</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_eifrs-full--NetDebt_iI_zeIzvqiJQitl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net debt</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,910,750</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,545,193</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--Equity_iI_zZU2wDf53M68" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total equity</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,772,072</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(6,777,635</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_ecustom--CapitalManagement_iTI_ztXoPAgy9YMf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total capital</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">9,682,822</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,767,558</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--GearingRatio_iI_pid_dp_uPure_zJPMkXPiKPi5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Gearing ratio</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">71</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right">217</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table>

7505763

12642862

595013

97669

6910750

12545193

2772072

-6777635

9682822 5767558 0.71 2.17

27. Financial instruments (a) Financial instruments by category Schedule of financial instruments <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49F_20260630_zwUL1v7FOp03" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49F_20251231_z6i5UED1EsSa" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eifrs-full--AssetsAbstract_iB_zbqWWv5mjpbc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Financial assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Financial assets at amortized cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--CashAndCashEquivalents_i01I_maFAzOiz_z3ykTyvZ4HDd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; width: 60%; text-align: left">Cash and cash equivalents</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">595,013</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">97,669</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--OtherCurrentFinancialAssets_i01I_maFAzOiz_zBGTuwSq7QJ6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Financial assets at amortized cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">504,240</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">455,133</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--TradeAndOtherReceivables_i01I_maFAzOiz_zV1rjniBWLX8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Accounts receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,429,705</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,578,974</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--OtherReceivables_i01I_maFAzOiz_zW2nhkwE5SL4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">198,277</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,638</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--LongtermDeposit_i01I_maFAzOiz_zcpEeeq7gRSj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1pt">Guarantee deposits paid</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">79,564</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">142,364</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--FinancialAssets_i01TI_mtFAzOiz_zliLS6xMMMK2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total Financial Assets </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,806,799</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,276,778</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--LiabilitiesAbstract_i01B_z7nRDtqqtZ6i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Financial liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Financial liabilities at amortized cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--ShorttermBorrowings_i02I_pp0p0_maFLztxj_zhToivVwZWHc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Short-term loans</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,579,175</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">10,990,604</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--TradeAndOtherCurrentPayables_i02I_pp0p0_maFLztxj_zEN0diU9aIad" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Accounts payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,396,795</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">180,954</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--OtherPayables_i02I_pp0p0_maFLztxj_z4jB3MaEWDL3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Other payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">595,175</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">941,159</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--OtherCurrentLiabilities_i02I_pp0p0_maFLztxj_zMIKhxFWj0Ud" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Other current liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,100,985</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,467</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--Borrowings_i02I_pp0p0_maFLztxj_zLAOc6LS1gK9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1pt">Long-term loans (including current portion)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,926,588</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,652,258</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--FinancialLiabilities_i01TI_mtFLztxj_zIybxMpyEweg" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total Financial Liability</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">10,598,718</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">13,778,442</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--LeaseLiabilities_i01TI_zo4gloHY7iB2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Lease liability</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">33,452</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">82,078</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> (b) Financial risk management policies (i) The Group’s activities expose it to a variety of financial risks: market risk (including foreign exchange risk, interest rate risk and price risk), credit risk and liquidity risk. (ii) Risk management is carried out by a central treasury department (Group treasury) under policies approved by the Board of Directors. Group treasury identifies, evaluates, and hedges financial risks in close co-operation with the Group’s operating units. The Board provides written principles for overall risk management, as well as written policies covering specific areas and matters, such as foreign exchange risk, interest rate risk, credit risk, use of derivative financial instruments and non-derivative financial instruments, and investment of excess liquidity. (c) Significant financial risks and degrees of financial risks (i) Market risk Foreign exchange risk 1. The Group operates internationally and is exposed to foreign exchange risk arising from the transactions of the Company and its subsidiaries used in various functional currency, primarily with respect to the USD. Foreign exchange risk arises from future commercial transactions and recognized assets and liabilities. 2. Management has set up a policy to require group companies to manage their foreign exchange risk against their functional currency. Exchange rate risk arising from the difference between various functional currencies and the reporting currency in the unaudited condensed interim consolidated financial statements is centrally managed by the Group’s finance department. 3. The Group’s businesses involve some non-functional currency operations (the Company’s and certain subsidiaries’ functional currency: USD; other certain subsidiaries’ functional currency: NTD and HKD ). The information on assets and liabilities denominated in foreign currencies whose values would be materially affected by the exchange rate fluctuations is as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Foreign currency amount</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Exchange rate</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Book value (USD)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign currency: functional currency</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Financial assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Monetary items</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 30pt; width: 46%">USD:NTD</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_ecustom--ForeignCurrencyAmountFinancialAssets_iI_uTWD_c20260630_zj7Si4pfJpq8" style="width: 14%; text-align: right" title="Foreign currency amount financial assets">2,090,882</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_ecustom--FinancialAssetsExchangeRate_iI_pid_uTWD_c20260630_zzZB9uPW5RUl" style="width: 14%; text-align: right" title="Financial assets exchange rate">31.85</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_ecustom--FinancialAssetsBookValue_iI_uTWD_c20260630_z0b8AJAv9Krl" style="width: 14%; text-align: right" title="financial assets book value">2,090,882</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 30pt">USD:HKD</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--ForeignCurrencyAmountFinancialAssets_iI_uHKD_c20260630_zipI30p3HLa" style="text-align: right" title="Foreign currency amount financial assets">1,931,302</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--FinancialAssetsExchangeRate_iI_pid_uHKD_c20260630_z4FETbUAlmAb" style="text-align: right" title="Financial assets exchange rate">7.84</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--FinancialAssetsBookValue_iI_uHKD_c20260630_zGDLhYYdFCYj" style="text-align: right" title="Financial assets book value">1,931,302</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Financial liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Monetary items</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 30pt">USD:NTD</td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_ecustom--ForeignCurrencyAmountFinancialLiabilities_iI_uTWD_c20260630_ze8L5ICd1Ewf" style="text-align: right" title="Foreign currency amount financial liabilities">1,193,816</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--FinancialLiabilitiesExchangeRate_iI_pid_uTWD_c20260630_zUVfMwM6iJM" style="text-align: right" title="Financial liabilities exchange rate">31.85</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_ecustom--FinancialLiabilitiesBookValue_iI_uTWD_c20260630_ze6cKXVRu4P6" style="text-align: right" title="financial liabilities book value">1,193,816</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 30pt">USD:HKD</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ForeignCurrencyAmountFinancialLiabilities_iI_uHKD_c20260630_zBoNqjonk8y7" style="text-align: right" title="Foreign currency amount financial liabilities">2,341,700</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--FinancialLiabilitiesExchangeRate_iI_pid_uHKD_c20260630_zQX95uHXx2Jd" style="text-align: right" title="Financial liabilities exchange rate">7.84</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--FinancialLiabilitiesBookValue_iI_uHKD_c20260630_zcDHeCbT87ed" style="text-align: right" title="Financial liabilities book value">2,341,700</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Foreign currency amount</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Exchange rate</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Book value (USD)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign currency: functional currency</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Financial assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Monetary items</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 30pt; width: 46%">USD:NTD</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_ecustom--ForeignCurrencyAmountFinancialAssets_iI_uTWD_c20250630_zkk2fJyTJXTb" style="width: 14%; text-align: right" title="Foreign currency amount financial assets">2,022,196</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_ecustom--FinancialAssetsExchangeRate_iI_pid_uTWD_c20250630_zMCUUh67OVt6" style="width: 14%; text-align: right" title="Financial assets exchange rate">29.18</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_ecustom--FinancialAssetsBookValue_iI_uTWD_c20250630_zCg40biJBbEf" style="width: 14%; text-align: right" title="Financial assets book value">2,022,196</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Financial liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Monetary items</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 30pt">USD:NTD</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_ecustom--ForeignCurrencyAmountFinancialLiabilities_iI_uTWD_c20250630_z12ZgMom8hrg" style="text-align: right" title="Foreign currency amount financial liabilities">2,540,931</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--FinancialLiabilitiesExchangeRate_iI_pid_uTWD_c20250630_zvfSJ0GWrjv" style="text-align: right" title="Financial liabilities exchange rate">29.18</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_ecustom--FinancialLiabilitiesBookValue_iI_uTWD_c20250630_zedMwfqFrCd1" style="text-align: right" title="Financial liabilities book value">2,540,931</td><td style="text-align: left"> </td></tr> </table> 4. Total exchange gain, including realized and unrealized, arising from significant foreign exchange variation on the monetary items held by the Group: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260101__20260630_z0vBPiDgd2yd" style="border-bottom: Black 1pt solid; text-align: center">Six Months ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250101__20250630_zafDUx61VOK4" style="border-bottom: Black 1pt solid; text-align: center">Six Months ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40D_eifrs-full--GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_zK3I8tbGkE9c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Foreign exchange gains</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">33,519</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">37,546</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 5. Analysis of foreign currency market risk arising from significant foreign exchange variation: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Sensitivity analysis</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Degree of variation</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Effect on profit or loss</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Effect on other comprehensive income</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign currency: functional currency</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Financial assets</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Monetary items</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 30pt; width: 48%">USD:NTD</td><td style="width: 2%"> </td> <td style="width: 14%; text-align: center">5%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_ecustom--FinancialAssetsEffectOnProfitOrLoss_iI_uTWD_c20260630_zEbNDmwGH7d5" style="width: 14%; text-align: right" title="Financial assets effect on profit or loss NTD">104,544</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_ecustom--FinancialAssetsEffectOnOtherComprehensiveIncome_iI_uTWD_c20250630_zAlWJbzaAYw2" style="width: 14%; text-align: right" title="Financial assets effect on other comprehensive income NTD">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 30pt">USD:HKD</td><td> </td> <td style="text-align: center">5%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--FinancialAssetsEffectOnProfitOrLoss_iI_uHKD_c20260630_zDc8NZBrtH3d" style="text-align: right" title="Financial assets effect on profit or loss HKD">96,565</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--FinancialAssetsEffectOnOtherComprehensiveIncome_iI_uHKD_c20250630_zf4AkPkX91Kc" style="text-align: right" title="Financial assets effect on other comprehensive income HKD">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Financial liabilities</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Monetary items</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 30pt">USD:NTD</td><td> </td> <td style="text-align: center">5%</td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_ecustom--FinancialLiabilitiesEffectOnProfitOrLoss_iI_uTWD_c20260630_zggewQOEvfdd" style="text-align: right" title="Financial liabilities effect on profit or loss NTD">59,691</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_ecustom--FinancialLiabilitiesEffectOnOtherComprehensiveIncome_iI_uTWD_c20260630_zAS3qMc7JP59" style="text-align: right" title="Financial liabilities effect on other comprehensive income NTD">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 30pt">USD:HKD</td><td> </td> <td style="text-align: center">5%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--FinancialLiabilitiesEffectOnProfitOrLoss_iI_uHKD_c20260630_zAz3BhjFNnvi" style="text-align: right" title="Financial liabilities effect on profit or loss HKD">117,085</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--FinancialLiabilitiesEffectOnOtherComprehensiveIncome_iI_uHKD_c20260630_zoTOjiKizBIb" style="text-align: right" title="Financial liabilities effect on other comprehensive income HKD">-</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Sensitivity analysis</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Degree of variation</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Effect on profit or loss</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Effect on other comprehensive income</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign currency: functional currency</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Financial assets</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Monetary items</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 30pt; width: 48%">USD:NTD</td><td style="width: 2%"> </td> <td style="width: 14%; text-align: center">5%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_ecustom--FinancialAssetsEffectOnProfitOrLoss_iI_uTWD_c20250630_zICCz9cmBaKd" style="width: 14%; text-align: right" title="Financial assets effect on profit or loss NTD">324,464</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_ecustom--FinancialAssetsEffectOnOtherComprehensiveIncome_iI_uTWD_c20250630_z8Weehizt7Yk" style="width: 14%; text-align: right" title="Financial assets effect on other comprehensive income NTD">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Financial liabilities</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Monetary items</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 30pt">USD:NTD</td><td> </td> <td style="text-align: center">5%</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_ecustom--FinancialLiabilitiesEffectOnProfitOrLoss_iI_uTWD_c20250630_zFgbbFCeSISc" style="text-align: right" title="Financial liabilities effect on profit or loss NTD">38,062</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_ecustom--FinancialLiabilitiesEffectOnOtherComprehensiveIncome_iI_uTWD_c20250630_z2zGWMdDkdjh" style="text-align: right" title="Financial liabilities effect on other comprehensive income NTD">-</td><td style="text-align: left"> </td></tr> </table> Cash flow Interest rate risk 1. The Group’s main interest rate risk arises from short-term loans and long-term loans with variable rates, which expose the Group to cash flow interest rate risk. For the six months ended June 30, 2026 and 2025, the Group’s loans at variable rate were mainly denominated in NTD and USD. 2. The Group’s loans are measured at amortized cost. The loans are periodically contractually repriced and to that extent are also exposed to the risk of future changes in market interest rates. 3. If the borrowing interest rate had increased/decreased by 1% with all other variables held constant: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260101__20260630_zKJlRZxYJ3U3" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250101__20250630_zm5bidzQLqo8" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40F_ecustom--ProfitIncreasedDecreased_zizh2tBsHGHd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">(Loss) profit increased/decreased</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">75,058</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">126,429</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The main factor is that changes in interest expense result in floating-rate loans. (ii) Credit risk 1. Credit risk refers to the risk of financial loss to the Group arising from default by the clients or counterparties of financial instruments on the contract obligations. The main factor is that counterparties could not repay in full the accounts receivable based on the agreed terms, and the contract cash flows of debt instruments stated at amortized cost. 2. The Group manages their credit risk taking into consideration the entire group’s concern. For banks and financial institutions, only independently rated parties with a minimum rating of ‘A’ are accepted. According to the Group’s credit policy, each local entity in the Group is responsible for managing and analyzing the credit risk for each of their new clients before standard payment and delivery terms and conditions are offered. Internal risk control assesses the credit quality of the customers, taking into account their financial position, past experience and other factors. Individual risk limits are set based on internal or external ratings in accordance with limits set by the Board of Directors. The utilization of credit limits is regularly monitored. 3. In line with credit risk management procedure, when the contract payments of the counterparty were past due over 180 days and after repeatedly asking for payment over 180 days, the default has occurred. 4. The Group adopts the following assumptions under IFRS 9 to assess whether there has been a significant increase in credit risk on that instrument since initial recognition: If the contract payments were past due over 60 days based on the terms, there has been a significant increase in credit risk on that instrument since initial recognition. 5. The Group classifies customer’s accounts receivable in accordance with credit risk on trade and customer type. The Group applies the modified approach using a provision matrix based on the loss rate methodology to estimate expected credit loss under the provision matrix basis. 6. The Group wrote-off the financial assets, which cannot be reasonably expected to be recovered, after initiating recourse procedures. However, the Group will continue executing the recourse procedures to secure their rights. 7. The Group used the forecast ability to adjust historical and timely information to assess the default possibility of accounts receivable. The loss rate methodology is as follows: Schedule of loss rate methodology <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Not past due</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Up to 30 days past due</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">31 to 90 days past due</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">91 to 180 days past due</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Over 180 days past due</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid">As of June 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left">Expected loss rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">0.00</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">0.00</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">0.77</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">1.06</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">10.25</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">- </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total book value</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_ecustom--AccountsReceivables_iI_c20260630__ifrs-full--PastDueStatusAxis__ifrs-full--CurrentMember_zHZxCxD3Tc9d" style="text-align: right" title="Total book value">984,881</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_ecustom--AccountsReceivables_iI_c20260630__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_z34ulZJQHkp9" style="text-align: right" title="Total book value">937,852</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_ecustom--AccountsReceivables_iI_c20260630__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_zGHUJ3DcW3Qf" style="text-align: right" title="Total book value">69,160</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_ecustom--AccountsReceivables_iI_c20260630__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanThreeMonthsMember_zFJ5vrUAERKe" style="text-align: right" title="Total book value">603,510</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_ecustom--AccountsReceivables_iI_c20260630__ifrs-full--PastDueStatusAxis__custom--OverThanThreeMonthsMember_zlF26lyl34Mc" style="text-align: right" title="Total book value">3,166,063</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_ecustom--AccountsReceivables_iI_c20260630_zukYVILHzBw" style="text-align: right" title="Total book value">5,761,466</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Loss allowance</td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_ecustom--CreditLossForAllowance_iI_c20260630__ifrs-full--PastDueStatusAxis__ifrs-full--CurrentMember_zbOQG5PDduY2" style="text-align: right" title="Expected credit loss">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_ecustom--CreditLossForAllowance_iI_c20260630__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_zTfveuuy1j38" style="text-align: right" title="Expected credit loss">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_ecustom--CreditLossForAllowance_iI_c20260630__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_zTnzMrtzx3u2" style="text-align: right" title="Expected credit loss">534</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_ecustom--CreditLossForAllowance_iI_c20260630__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanThreeMonthsMember_zbcaH5xVadd1" style="text-align: right" title="Expected credit loss">6,404</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_ecustom--CreditLossForAllowance_iI_c20260630__ifrs-full--PastDueStatusAxis__custom--OverThanThreeMonthsMember_ziiJlczj7zFl" style="text-align: right" title="Expected credit loss">324,823</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_ecustom--CreditLossForAllowance_iI_c20260630_z2YpaHSSUxrf" style="text-align: right" title="Expected credit loss">331,761</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid">At December 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected loss rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.01</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.08</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14.2</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">92.93</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">92.63</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">- </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total book value</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_ecustom--AccountsReceivables_iI_c20251231__ifrs-full--PastDueStatusAxis__ifrs-full--CurrentMember_zq4jpcXrIJEh" style="text-align: right" title="Total book value">1,764,589</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_ecustom--AccountsReceivables_iI_c20251231__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_zU5dq0aFxnCj" style="text-align: right" title="Total book value">249,410</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_ecustom--AccountsReceivables_iI_c20251231__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_zv8JUC8qXlL7" style="text-align: right" title="Total book value">1,558,011</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_ecustom--AccountsReceivables_iI_c20251231__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanThreeMonthsMember_zqZwF5hwsuy9" style="text-align: right" title="Total book value">5,499</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_ecustom--AccountsReceivables_iI_c20251231__ifrs-full--PastDueStatusAxis__custom--OverThanThreeMonthsMember_zfJuCefNCCLk" style="text-align: right" title="Total book value">1,465</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_ecustom--AccountsReceivables_iI_c20251231_z54SAGugFxtj" style="text-align: right" title="Total book value">3,578,974</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Loss allowance</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_ecustom--CreditLossForAllowance_iI_c20251231__ifrs-full--PastDueStatusAxis__ifrs-full--CurrentMember_zk0rjNTEyaE8" style="text-align: right" title="Expected credit loss">122</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_ecustom--CreditLossForAllowance_iI_c20251231__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_zZfZU3WtFFC7" style="text-align: right" title="Expected credit loss">203</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_ecustom--CreditLossForAllowance_iI_c20251231__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_zcHJfuFpglr5" style="text-align: right" title="Expected credit loss">257,810</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_ecustom--CreditLossForAllowance_iI_c20251231__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanThreeMonthsMember_z9uhLlAgcf58" style="text-align: right" title="Expected credit loss">72,269</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_ecustom--CreditLossForAllowance_iI_c20251231__ifrs-full--PastDueStatusAxis__custom--OverThanThreeMonthsMember_zisVW83Yhsve" style="text-align: right" title="Expected credit loss">1,357</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_ecustom--CreditLossForAllowance_iI_c20251231_zslohBP7Kqnb" style="text-align: right" title="Expected credit loss">331,761</td><td style="text-align: left"> </td></tr> </table> 8. Movements in relation to the Group applying the modified approach to provide loss allowance for accounts receivable, contract assets and lease payments receivable are as follows: <p id="xdx_89A_ecustom--DisclosureOfDetailedInformationAboutLossAllowanceForAccountsReceivableExplanatory_z3BTIvXFrfJ5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Schedule of loss allowance for accounts receivable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260101__20260630_zeoS9wtSutT6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Loss allowance</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40C_ecustom--LossAllowance_iS_zUJiVygDyVLi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">At January 1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">331,761</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--ProvisionForExpectedCreditLosses_zWxtjyK4zKNa" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Provision for expected credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Write-offs</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eifrs-full--InventoryWritedown2011_iN_di_c20250101__20251231_zn422zek67X" style="border-bottom: Black 1pt solid; text-align: right" title="Write-offs">(18,915,508</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_ecustom--LossAllowance_iE_zoVLNqzoIM09" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">As of June 30</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">331,761</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250101__20250630_zRAVaglIKPpb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Loss allowance</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--LossAllowance_iS_zmk4ZikLeTgl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">At January 1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"> -</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--ProvisionForExpectedCreditLosses_zLUsCp8YCVp8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Provision for expected credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">19,247,269</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Write-offs</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--InventoryWritedown2011_iN_di_c20250101__20251231_zxOIzoX8fWhf" style="border-bottom: Black 1pt solid; text-align: right" title="Write-offs">(18,915,508</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_ecustom--LossAllowance_iE_zGqs51DsL5V2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">As of December 31</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">331,761</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 9. For investments in debt instruments at amortized cost, the credit rating levels are presented below: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B4_ifrs-full--ClassesOfFinancialInstrumentsAxis_custom--SixMonthsMember_z7txs8MQYZhl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">6 months</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_ifrs-full--ClassesOfFinancialInstrumentsAxis_custom--SignificantIncreaseInCreditRiskMember_z87eSliOSv1l" style="border-bottom: Black 1pt solid; text-align: center">Significant increase in credit risk </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_ifrs-full--ClassesOfFinancialInstrumentsAxis_custom--ImpairmentOfCreditMember_zDM3zj9QfKt9" style="border-bottom: Black 1pt solid; text-align: center">Impairment of credit </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B2_zhucz19oBZ0b" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Lifetime</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">6 months</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Significant increase in credit risk </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Impairment of credit </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_43C_c20260630_eifrs-full--OtherCurrentFinancialAssets_iI_zZn6M5ZYPaz" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left; padding-bottom: 2.5pt">Financial assets at amortized cost</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">504,240</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right"> -</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right"> -</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">504,240</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_43D_c20260630_ecustom--OtherReceivablesIncludingLongTermReceivables_iI_zX2iSKWiu2Og" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Other receivables (including Long-term receivables)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">198,277</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">198,277</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_430_c20251231_eifrs-full--OtherReceivables_iI_zqO8zxzkoq38" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Other receivables</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,638</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,638</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_43B_c20260630_ecustom--LongtermDeposit_iI_z0CAwCgAJP4d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Guarantee deposits paid</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">79,564</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">79,564</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B4_ifrs-full--ClassesOfFinancialInstrumentsAxis_custom--TwelveMonthsMember_zLmAvTudktzl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">12 months</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_ifrs-full--ClassesOfFinancialInstrumentsAxis_custom--SignificantIncreaseInCreditRiskMember_zgzzIAPrbwx5" style="border-bottom: Black 1pt solid; text-align: center">Significant increase in credit risk </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_ifrs-full--ClassesOfFinancialInstrumentsAxis_custom--ImpairmentOfCreditMember_zZKp3JG6yzcg" style="border-bottom: Black 1pt solid; text-align: center">Impairment of credit </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B2_z5wtDVuZN9eh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Lifetime</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">12 months</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Significant increase in credit risk </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Impairment of credit </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_43E_c20251231_eifrs-full--OtherCurrentFinancialAssets_iI_zDXsR8jlEqYc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left; padding-bottom: 2.5pt">Financial assets at amortized cost</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">455,133</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right"> -</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right"> -</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">455,133</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_43D_c20251231_eifrs-full--OtherReceivables_iI_z7GyzlX1nE2b" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Other receivables</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,638</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,638</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_43B_c20251231_ecustom--LongtermDeposit_iI_zbxd4BKdbJOj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Guarantee deposits paid</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">142,364</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">142,364</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> (iii) Liquidity risk 1. Cash flow forecasting is performed in the operating entities of the Group and aggregated by Group treasury. Group treasury monitors rolling forecasts of the Group’s liquidity requirements to ensure it has sufficient cash to meet operational needs. 2. Surplus cash held by the operating entities over and above balance required for working capital management are transferred to the Group treasury. Group treasury invests surplus cash in interest bearing current accounts, time deposits, money market deposits, choosing instruments with appropriate maturities or sufficient liquidity to provide sufficient head-room as determined by the above-mentioned forecasts. 3. The unused available credit from bank loans of the Group: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Floating rate:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Expiring within one year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_ecustom--BankLoan_iI_c20260630__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zijt6J9v7o0a" style="width: 16%; text-align: right" title="Expiring within one year">2,171,226</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_ecustom--BankLoan_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zDlRVMILVhyc" style="width: 16%; text-align: right" title="Expiring within one year">6,610,518</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Expiring beyond one year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--BankLoan_iI_c20260630__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_zfxoiEVs68O1" style="border-bottom: Black 1pt solid; text-align: right" title="Expiring beyond one year">3,896,022</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--BankLoan_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_zB0ywD0hPAC7" style="border-bottom: Black 1pt solid; text-align: right" title="Expiring beyond one year">3,721,667</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_ecustom--BankLoan_iI_c20260630_zk1jnzp2gj84" style="border-bottom: Black 2.5pt double; text-align: right" title="Loans">6,067,248</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_ecustom--BankLoan_iI_c20251231_zcbv1ywKnwuf" style="border-bottom: Black 2.5pt double; text-align: right" title="Loans">10,332,185</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 4. The table below analyses the Group’s non-derivative financial liabilities into relevant maturity groupings based on the remaining period at the balance sheet date to the contractual maturity date for non-derivative financial liabilities. The amounts disclosed in the table are the contractual undiscounted cash flows. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B8_ifrs-full--MaturityAxis_ifrs-full--NotLaterThanOneYearMember_z5QgC7bofFmi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Less than 1 year</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B2_ifrs-full--MaturityAxis_ifrs-full--LaterThanOneYearAndNotLaterThanThreeYearsMember_zISRXwzREVBa" style="border-bottom: Black 1pt solid; text-align: center">Between 1 year and 3 years</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_zcyFJGm0gqYi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Non-derivative financial liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_436_c20260630_ecustom--ShortTtermBankLoans_iI_zA4Rv2kRIUEk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 46%; text-align: left">Short-term loans</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">2,634,864</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">2,634,864</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_43E_c20260630_eifrs-full--TradeAndOtherCurrentPayables_iI_zSrujL8HJq5g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Accounts payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,396,795</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,396,795</td><td style="text-align: left"> </td></tr> <tr id="xdx_43F_c20260630_eifrs-full--OtherPayables_iI_zrtkJ7LAUXSk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Other payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">595,175</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">595,175</td><td style="text-align: left"> </td></tr> <tr id="xdx_43F_c20260630_eifrs-full--OtherCurrentLiabilities_iI_z1wpqTDv31Hh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Other current liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,100,985</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,100,985</td><td style="text-align: left"> </td></tr> <tr id="xdx_436_c20260630_eifrs-full--CurrentLeaseLiabilities_iI_zaDWCXNSIlnk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,452</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,452</td><td style="text-align: left"> </td></tr> <tr id="xdx_437_c20260630_ecustom--LongTermLoansCurrent_iI_z1lONjpP3eE3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Long-term loans (including current portion)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,134,239</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,692,450</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,826,689</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B8_ifrs-full--MaturityAxis_ifrs-full--NotLaterThanOneYearMember_z1oNt9quQ7Yj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Less than 1 year</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B2_ifrs-full--MaturityAxis_ifrs-full--LaterThanOneYearAndNotLaterThanThreeYearsMember_zwY7UhHcfbOj" style="border-bottom: Black 1pt solid; text-align: center">Between 1 year and 3 years</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_zgnHERXBDi13" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Non-derivative financial liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43C_c20251231_ecustom--ShortTtermBankLoans_iI_z7fcJ0VcRDml" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 46%; text-align: left">Short-term loans</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">10,990,604</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">10,990,604</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_43A_c20251231_eifrs-full--TradeAndOtherCurrentPayables_iI_zWH0LR44H12k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Accounts payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">180,954</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">180,954</td><td style="text-align: left"> </td></tr> <tr id="xdx_43B_c20251231_eifrs-full--OtherPayables_iI_zG6WgbmaYRq9" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Other payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">941,159</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">941,159</td><td style="text-align: left"> </td></tr> <tr id="xdx_437_c20251231_eifrs-full--CurrentLeaseLiabilities_iI_z7cyoiiuIZFc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">82,078</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">82,078</td><td style="text-align: left"> </td></tr> <tr id="xdx_430_c20251231_ecustom--LongTermLoansCurrent_iI_zHuU4P4DrGK2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Long-term loans (including current portion)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">624,620</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,027,638</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,652,258</td><td style="text-align: left"> </td></tr> </table>

(a) Financial instruments by category Schedule of financial instruments <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49F_20260630_zwUL1v7FOp03" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49F_20251231_z6i5UED1EsSa" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eifrs-full--AssetsAbstract_iB_zbqWWv5mjpbc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Financial assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Financial assets at amortized cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eifrs-full--CashAndCashEquivalents_i01I_maFAzOiz_z3ykTyvZ4HDd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; width: 60%; text-align: left">Cash and cash equivalents</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">595,013</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">97,669</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--OtherCurrentFinancialAssets_i01I_maFAzOiz_zBGTuwSq7QJ6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Financial assets at amortized cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">504,240</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">455,133</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eifrs-full--TradeAndOtherReceivables_i01I_maFAzOiz_zV1rjniBWLX8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Accounts receivable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,429,705</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,578,974</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eifrs-full--OtherReceivables_i01I_maFAzOiz_zW2nhkwE5SL4" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Other receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">198,277</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,638</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--LongtermDeposit_i01I_maFAzOiz_zcpEeeq7gRSj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1pt">Guarantee deposits paid</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">79,564</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">142,364</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--FinancialAssets_i01TI_mtFAzOiz_zliLS6xMMMK2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total Financial Assets </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,806,799</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,276,778</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_408_eifrs-full--LiabilitiesAbstract_i01B_z7nRDtqqtZ6i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Financial liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Financial liabilities at amortized cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--ShorttermBorrowings_i02I_pp0p0_maFLztxj_zhToivVwZWHc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Short-term loans</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,579,175</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">10,990,604</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--TradeAndOtherCurrentPayables_i02I_pp0p0_maFLztxj_zEN0diU9aIad" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Accounts payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,396,795</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">180,954</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eifrs-full--OtherPayables_i02I_pp0p0_maFLztxj_z4jB3MaEWDL3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Other payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">595,175</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">941,159</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eifrs-full--OtherCurrentLiabilities_i02I_pp0p0_maFLztxj_zMIKhxFWj0Ud" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Other current liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,100,985</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,467</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eifrs-full--Borrowings_i02I_pp0p0_maFLztxj_zLAOc6LS1gK9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left; padding-bottom: 1pt">Long-term loans (including current portion)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">4,926,588</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,652,258</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eifrs-full--FinancialLiabilities_i01TI_mtFLztxj_zIybxMpyEweg" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total Financial Liability</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">10,598,718</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">13,778,442</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40A_eifrs-full--LeaseLiabilities_i01TI_zo4gloHY7iB2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Lease liability</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">33,452</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">82,078</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> (b) Financial risk management policies (i) The Group’s activities expose it to a variety of financial risks: market risk (including foreign exchange risk, interest rate risk and price risk), credit risk and liquidity risk. (ii) Risk management is carried out by a central treasury department (Group treasury) under policies approved by the Board of Directors. Group treasury identifies, evaluates, and hedges financial risks in close co-operation with the Group’s operating units. The Board provides written principles for overall risk management, as well as written policies covering specific areas and matters, such as foreign exchange risk, interest rate risk, credit risk, use of derivative financial instruments and non-derivative financial instruments, and investment of excess liquidity. (c) Significant financial risks and degrees of financial risks (i) Market risk Foreign exchange risk 1. The Group operates internationally and is exposed to foreign exchange risk arising from the transactions of the Company and its subsidiaries used in various functional currency, primarily with respect to the USD. Foreign exchange risk arises from future commercial transactions and recognized assets and liabilities. 2. Management has set up a policy to require group companies to manage their foreign exchange risk against their functional currency. Exchange rate risk arising from the difference between various functional currencies and the reporting currency in the unaudited condensed interim consolidated financial statements is centrally managed by the Group’s finance department. 3. The Group’s businesses involve some non-functional currency operations (the Company’s and certain subsidiaries’ functional currency: USD; other certain subsidiaries’ functional currency: NTD and HKD ). The information on assets and liabilities denominated in foreign currencies whose values would be materially affected by the exchange rate fluctuations is as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Foreign currency amount</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Exchange rate</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Book value (USD)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign currency: functional currency</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Financial assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Monetary items</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 30pt; width: 46%">USD:NTD</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_ecustom--ForeignCurrencyAmountFinancialAssets_iI_uTWD_c20260630_zj7Si4pfJpq8" style="width: 14%; text-align: right" title="Foreign currency amount financial assets">2,090,882</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_988_ecustom--FinancialAssetsExchangeRate_iI_pid_uTWD_c20260630_zzZB9uPW5RUl" style="width: 14%; text-align: right" title="Financial assets exchange rate">31.85</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_ecustom--FinancialAssetsBookValue_iI_uTWD_c20260630_z0b8AJAv9Krl" style="width: 14%; text-align: right" title="financial assets book value">2,090,882</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 30pt">USD:HKD</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--ForeignCurrencyAmountFinancialAssets_iI_uHKD_c20260630_zipI30p3HLa" style="text-align: right" title="Foreign currency amount financial assets">1,931,302</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--FinancialAssetsExchangeRate_iI_pid_uHKD_c20260630_z4FETbUAlmAb" style="text-align: right" title="Financial assets exchange rate">7.84</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--FinancialAssetsBookValue_iI_uHKD_c20260630_zGDLhYYdFCYj" style="text-align: right" title="Financial assets book value">1,931,302</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Financial liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Monetary items</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 30pt">USD:NTD</td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_ecustom--ForeignCurrencyAmountFinancialLiabilities_iI_uTWD_c20260630_ze8L5ICd1Ewf" style="text-align: right" title="Foreign currency amount financial liabilities">1,193,816</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--FinancialLiabilitiesExchangeRate_iI_pid_uTWD_c20260630_zUVfMwM6iJM" style="text-align: right" title="Financial liabilities exchange rate">31.85</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_ecustom--FinancialLiabilitiesBookValue_iI_uTWD_c20260630_ze6cKXVRu4P6" style="text-align: right" title="financial liabilities book value">1,193,816</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 30pt">USD:HKD</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ForeignCurrencyAmountFinancialLiabilities_iI_uHKD_c20260630_zBoNqjonk8y7" style="text-align: right" title="Foreign currency amount financial liabilities">2,341,700</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--FinancialLiabilitiesExchangeRate_iI_pid_uHKD_c20260630_zQX95uHXx2Jd" style="text-align: right" title="Financial liabilities exchange rate">7.84</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_ecustom--FinancialLiabilitiesBookValue_iI_uHKD_c20260630_zcDHeCbT87ed" style="text-align: right" title="Financial liabilities book value">2,341,700</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Foreign currency amount</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Exchange rate</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Book value (USD)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign currency: functional currency</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Financial assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Monetary items</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 30pt; width: 46%">USD:NTD</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_ecustom--ForeignCurrencyAmountFinancialAssets_iI_uTWD_c20250630_zkk2fJyTJXTb" style="width: 14%; text-align: right" title="Foreign currency amount financial assets">2,022,196</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_ecustom--FinancialAssetsExchangeRate_iI_pid_uTWD_c20250630_zMCUUh67OVt6" style="width: 14%; text-align: right" title="Financial assets exchange rate">29.18</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_ecustom--FinancialAssetsBookValue_iI_uTWD_c20250630_zCg40biJBbEf" style="width: 14%; text-align: right" title="Financial assets book value">2,022,196</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Financial liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Monetary items</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 30pt">USD:NTD</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_ecustom--ForeignCurrencyAmountFinancialLiabilities_iI_uTWD_c20250630_z12ZgMom8hrg" style="text-align: right" title="Foreign currency amount financial liabilities">2,540,931</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--FinancialLiabilitiesExchangeRate_iI_pid_uTWD_c20250630_zvfSJ0GWrjv" style="text-align: right" title="Financial liabilities exchange rate">29.18</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_ecustom--FinancialLiabilitiesBookValue_iI_uTWD_c20250630_zedMwfqFrCd1" style="text-align: right" title="Financial liabilities book value">2,540,931</td><td style="text-align: left"> </td></tr> </table> 4. Total exchange gain, including realized and unrealized, arising from significant foreign exchange variation on the monetary items held by the Group: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260101__20260630_z0vBPiDgd2yd" style="border-bottom: Black 1pt solid; text-align: center">Six Months ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250101__20250630_zafDUx61VOK4" style="border-bottom: Black 1pt solid; text-align: center">Six Months ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40D_eifrs-full--GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_zK3I8tbGkE9c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Foreign exchange gains</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">33,519</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">37,546</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 5. Analysis of foreign currency market risk arising from significant foreign exchange variation: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Sensitivity analysis</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Degree of variation</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Effect on profit or loss</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Effect on other comprehensive income</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign currency: functional currency</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Financial assets</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Monetary items</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 30pt; width: 48%">USD:NTD</td><td style="width: 2%"> </td> <td style="width: 14%; text-align: center">5%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_ecustom--FinancialAssetsEffectOnProfitOrLoss_iI_uTWD_c20260630_zEbNDmwGH7d5" style="width: 14%; text-align: right" title="Financial assets effect on profit or loss NTD">104,544</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_ecustom--FinancialAssetsEffectOnOtherComprehensiveIncome_iI_uTWD_c20250630_zAlWJbzaAYw2" style="width: 14%; text-align: right" title="Financial assets effect on other comprehensive income NTD">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 30pt">USD:HKD</td><td> </td> <td style="text-align: center">5%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--FinancialAssetsEffectOnProfitOrLoss_iI_uHKD_c20260630_zDc8NZBrtH3d" style="text-align: right" title="Financial assets effect on profit or loss HKD">96,565</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--FinancialAssetsEffectOnOtherComprehensiveIncome_iI_uHKD_c20250630_zf4AkPkX91Kc" style="text-align: right" title="Financial assets effect on other comprehensive income HKD">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Financial liabilities</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Monetary items</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 30pt">USD:NTD</td><td> </td> <td style="text-align: center">5%</td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_ecustom--FinancialLiabilitiesEffectOnProfitOrLoss_iI_uTWD_c20260630_zggewQOEvfdd" style="text-align: right" title="Financial liabilities effect on profit or loss NTD">59,691</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_ecustom--FinancialLiabilitiesEffectOnOtherComprehensiveIncome_iI_uTWD_c20260630_zAS3qMc7JP59" style="text-align: right" title="Financial liabilities effect on other comprehensive income NTD">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 30pt">USD:HKD</td><td> </td> <td style="text-align: center">5%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--FinancialLiabilitiesEffectOnProfitOrLoss_iI_uHKD_c20260630_zAz3BhjFNnvi" style="text-align: right" title="Financial liabilities effect on profit or loss HKD">117,085</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--FinancialLiabilitiesEffectOnOtherComprehensiveIncome_iI_uHKD_c20260630_zoTOjiKizBIb" style="text-align: right" title="Financial liabilities effect on other comprehensive income HKD">-</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Sensitivity analysis</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Degree of variation</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Effect on profit or loss</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Effect on other comprehensive income</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Foreign currency: functional currency</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Financial assets</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 20pt; text-align: left">Monetary items</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 30pt; width: 48%">USD:NTD</td><td style="width: 2%"> </td> <td style="width: 14%; text-align: center">5%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_ecustom--FinancialAssetsEffectOnProfitOrLoss_iI_uTWD_c20250630_zICCz9cmBaKd" style="width: 14%; text-align: right" title="Financial assets effect on profit or loss NTD">324,464</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_ecustom--FinancialAssetsEffectOnOtherComprehensiveIncome_iI_uTWD_c20250630_z8Weehizt7Yk" style="width: 14%; text-align: right" title="Financial assets effect on other comprehensive income NTD">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Financial liabilities</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 20pt; text-align: left">Monetary items</td><td> </td> <td style="text-align: center"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 30pt">USD:NTD</td><td> </td> <td style="text-align: center">5%</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_ecustom--FinancialLiabilitiesEffectOnProfitOrLoss_iI_uTWD_c20250630_zFgbbFCeSISc" style="text-align: right" title="Financial liabilities effect on profit or loss NTD">38,062</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_ecustom--FinancialLiabilitiesEffectOnOtherComprehensiveIncome_iI_uTWD_c20250630_z2zGWMdDkdjh" style="text-align: right" title="Financial liabilities effect on other comprehensive income NTD">-</td><td style="text-align: left"> </td></tr> </table> Cash flow Interest rate risk 1. The Group’s main interest rate risk arises from short-term loans and long-term loans with variable rates, which expose the Group to cash flow interest rate risk. For the six months ended June 30, 2026 and 2025, the Group’s loans at variable rate were mainly denominated in NTD and USD. 2. The Group’s loans are measured at amortized cost. The loans are periodically contractually repriced and to that extent are also exposed to the risk of future changes in market interest rates. 3. If the borrowing interest rate had increased/decreased by 1% with all other variables held constant: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260101__20260630_zKJlRZxYJ3U3" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20250101__20250630_zm5bidzQLqo8" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40F_ecustom--ProfitIncreasedDecreased_zizh2tBsHGHd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">(Loss) profit increased/decreased</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">75,058</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">126,429</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

595013

97669

504240

455133

5429705

3578974

198277

2638

79564 142364

6806799

4276778

2579175

10990604

1396795

180954

595175

941159

1100985

13467

4926588

1652258

10598718

13778442

33452

82078

2090882 31.85 2090882 1931302 7.84 1931302 1193816 31.85 1193816 2341700 7.84 2341700 2022196 29.18 2022196 2540931 29.18 2540931

33519

37546

0.05 104544 0.05 96565 0.05 59691 0.05 117085 0.05 324464 0.05 38062 0.01 75058 126429 Schedule of loss rate methodology <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Not past due</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Up to 30 days past due</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">31 to 90 days past due</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">91 to 180 days past due</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Over 180 days past due</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid">As of June 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: left">Expected loss rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">0.00</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">0.00</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">0.77</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">1.06</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">10.25</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 6%; text-align: right">- </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total book value</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_ecustom--AccountsReceivables_iI_c20260630__ifrs-full--PastDueStatusAxis__ifrs-full--CurrentMember_zHZxCxD3Tc9d" style="text-align: right" title="Total book value">984,881</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_ecustom--AccountsReceivables_iI_c20260630__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_z34ulZJQHkp9" style="text-align: right" title="Total book value">937,852</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_ecustom--AccountsReceivables_iI_c20260630__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_zGHUJ3DcW3Qf" style="text-align: right" title="Total book value">69,160</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_ecustom--AccountsReceivables_iI_c20260630__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanThreeMonthsMember_zFJ5vrUAERKe" style="text-align: right" title="Total book value">603,510</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_ecustom--AccountsReceivables_iI_c20260630__ifrs-full--PastDueStatusAxis__custom--OverThanThreeMonthsMember_zlF26lyl34Mc" style="text-align: right" title="Total book value">3,166,063</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_ecustom--AccountsReceivables_iI_c20260630_zukYVILHzBw" style="text-align: right" title="Total book value">5,761,466</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Loss allowance</td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_ecustom--CreditLossForAllowance_iI_c20260630__ifrs-full--PastDueStatusAxis__ifrs-full--CurrentMember_zbOQG5PDduY2" style="text-align: right" title="Expected credit loss">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_ecustom--CreditLossForAllowance_iI_c20260630__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_zTfveuuy1j38" style="text-align: right" title="Expected credit loss">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_ecustom--CreditLossForAllowance_iI_c20260630__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_zTnzMrtzx3u2" style="text-align: right" title="Expected credit loss">534</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_ecustom--CreditLossForAllowance_iI_c20260630__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanThreeMonthsMember_zbcaH5xVadd1" style="text-align: right" title="Expected credit loss">6,404</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_ecustom--CreditLossForAllowance_iI_c20260630__ifrs-full--PastDueStatusAxis__custom--OverThanThreeMonthsMember_ziiJlczj7zFl" style="text-align: right" title="Expected credit loss">324,823</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_ecustom--CreditLossForAllowance_iI_c20260630_z2YpaHSSUxrf" style="text-align: right" title="Expected credit loss">331,761</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 1pt solid">At December 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected loss rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.01</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.08</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14.2</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">92.93</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">92.63</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">- </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total book value</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_ecustom--AccountsReceivables_iI_c20251231__ifrs-full--PastDueStatusAxis__ifrs-full--CurrentMember_zq4jpcXrIJEh" style="text-align: right" title="Total book value">1,764,589</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_ecustom--AccountsReceivables_iI_c20251231__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_zU5dq0aFxnCj" style="text-align: right" title="Total book value">249,410</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_ecustom--AccountsReceivables_iI_c20251231__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_zv8JUC8qXlL7" style="text-align: right" title="Total book value">1,558,011</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_ecustom--AccountsReceivables_iI_c20251231__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanThreeMonthsMember_zqZwF5hwsuy9" style="text-align: right" title="Total book value">5,499</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_ecustom--AccountsReceivables_iI_c20251231__ifrs-full--PastDueStatusAxis__custom--OverThanThreeMonthsMember_zfJuCefNCCLk" style="text-align: right" title="Total book value">1,465</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_ecustom--AccountsReceivables_iI_c20251231_z54SAGugFxtj" style="text-align: right" title="Total book value">3,578,974</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Loss allowance</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_ecustom--CreditLossForAllowance_iI_c20251231__ifrs-full--PastDueStatusAxis__ifrs-full--CurrentMember_zk0rjNTEyaE8" style="text-align: right" title="Expected credit loss">122</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_ecustom--CreditLossForAllowance_iI_c20251231__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_zZfZU3WtFFC7" style="text-align: right" title="Expected credit loss">203</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_ecustom--CreditLossForAllowance_iI_c20251231__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanTwoMonthsAndNotLaterThanThreeMonthsMember_zcHJfuFpglr5" style="text-align: right" title="Expected credit loss">257,810</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_ecustom--CreditLossForAllowance_iI_c20251231__ifrs-full--PastDueStatusAxis__ifrs-full--LaterThanThreeMonthsMember_z9uhLlAgcf58" style="text-align: right" title="Expected credit loss">72,269</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_ecustom--CreditLossForAllowance_iI_c20251231__ifrs-full--PastDueStatusAxis__custom--OverThanThreeMonthsMember_zisVW83Yhsve" style="text-align: right" title="Expected credit loss">1,357</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_ecustom--CreditLossForAllowance_iI_c20251231_zslohBP7Kqnb" style="text-align: right" title="Expected credit loss">331,761</td><td style="text-align: left"> </td></tr> </table> 0.0000 0.0000 0.0077 0.0106 0.1025 984881 937852 69160 603510 3166063 5761466 534 6404 324823 331761 0.0001 0.0008 0.142 0.9293 0.9263 1764589 249410 1558011 5499 1465 3578974 122 203 257810 72269 1357 331761 <p id="xdx_89A_ecustom--DisclosureOfDetailedInformationAboutLossAllowanceForAccountsReceivableExplanatory_z3BTIvXFrfJ5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Schedule of loss allowance for accounts receivable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260101__20260630_zeoS9wtSutT6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Loss allowance</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40C_ecustom--LossAllowance_iS_zUJiVygDyVLi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">At January 1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">331,761</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--ProvisionForExpectedCreditLosses_zWxtjyK4zKNa" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Provision for expected credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Write-offs</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eifrs-full--InventoryWritedown2011_iN_di_c20250101__20251231_zn422zek67X" style="border-bottom: Black 1pt solid; text-align: right" title="Write-offs">(18,915,508</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_ecustom--LossAllowance_iE_zoVLNqzoIM09" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">As of June 30</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">331,761</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250101__20250630_zRAVaglIKPpb" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Loss allowance</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--LossAllowance_iS_zmk4ZikLeTgl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">At January 1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"> -</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--ProvisionForExpectedCreditLosses_zLUsCp8YCVp8" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Provision for expected credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td><td style="text-align: right">19,247,269</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Write-offs</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eifrs-full--InventoryWritedown2011_iN_di_c20250101__20251231_zxOIzoX8fWhf" style="border-bottom: Black 1pt solid; text-align: right" title="Write-offs">(18,915,508</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_ecustom--LossAllowance_iE_zGqs51DsL5V2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">As of December 31</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">331,761</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 9. For investments in debt instruments at amortized cost, the credit rating levels are presented below: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B4_ifrs-full--ClassesOfFinancialInstrumentsAxis_custom--SixMonthsMember_z7txs8MQYZhl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">6 months</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_ifrs-full--ClassesOfFinancialInstrumentsAxis_custom--SignificantIncreaseInCreditRiskMember_z87eSliOSv1l" style="border-bottom: Black 1pt solid; text-align: center">Significant increase in credit risk </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_ifrs-full--ClassesOfFinancialInstrumentsAxis_custom--ImpairmentOfCreditMember_zDM3zj9QfKt9" style="border-bottom: Black 1pt solid; text-align: center">Impairment of credit </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B2_zhucz19oBZ0b" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Lifetime</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">6 months</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Significant increase in credit risk </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Impairment of credit </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_43C_c20260630_eifrs-full--OtherCurrentFinancialAssets_iI_zZn6M5ZYPaz" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left; padding-bottom: 2.5pt">Financial assets at amortized cost</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">504,240</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right"> -</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right"> -</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">504,240</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_43D_c20260630_ecustom--OtherReceivablesIncludingLongTermReceivables_iI_zX2iSKWiu2Og" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Other receivables (including Long-term receivables)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">198,277</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">198,277</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_430_c20251231_eifrs-full--OtherReceivables_iI_zqO8zxzkoq38" style="display: none; vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Other receivables</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,638</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,638</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_43B_c20260630_ecustom--LongtermDeposit_iI_z0CAwCgAJP4d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Guarantee deposits paid</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">79,564</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">79,564</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B4_ifrs-full--ClassesOfFinancialInstrumentsAxis_custom--TwelveMonthsMember_zLmAvTudktzl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">12 months</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_ifrs-full--ClassesOfFinancialInstrumentsAxis_custom--SignificantIncreaseInCreditRiskMember_zgzzIAPrbwx5" style="border-bottom: Black 1pt solid; text-align: center">Significant increase in credit risk </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_ifrs-full--ClassesOfFinancialInstrumentsAxis_custom--ImpairmentOfCreditMember_zZKp3JG6yzcg" style="border-bottom: Black 1pt solid; text-align: center">Impairment of credit </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B2_z5wtDVuZN9eh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Lifetime</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">12 months</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Significant increase in credit risk </td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Impairment of credit </td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_43E_c20251231_eifrs-full--OtherCurrentFinancialAssets_iI_zDXsR8jlEqYc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: left; padding-bottom: 2.5pt">Financial assets at amortized cost</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">455,133</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right"> -</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right"> -</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 12%; text-align: right">455,133</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_43D_c20251231_eifrs-full--OtherReceivables_iI_z7GyzlX1nE2b" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Other receivables</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,638</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,638</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_43B_c20251231_ecustom--LongtermDeposit_iI_zbxd4BKdbJOj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Guarantee deposits paid</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">142,364</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">142,364</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> (iii) Liquidity risk 1. Cash flow forecasting is performed in the operating entities of the Group and aggregated by Group treasury. Group treasury monitors rolling forecasts of the Group’s liquidity requirements to ensure it has sufficient cash to meet operational needs. 2. Surplus cash held by the operating entities over and above balance required for working capital management are transferred to the Group treasury. Group treasury invests surplus cash in interest bearing current accounts, time deposits, money market deposits, choosing instruments with appropriate maturities or sufficient liquidity to provide sufficient head-room as determined by the above-mentioned forecasts. 3. The unused available credit from bank loans of the Group: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">As of</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Floating rate:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Expiring within one year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_ecustom--BankLoan_iI_c20260630__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zijt6J9v7o0a" style="width: 16%; text-align: right" title="Expiring within one year">2,171,226</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_ecustom--BankLoan_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_zDlRVMILVhyc" style="width: 16%; text-align: right" title="Expiring within one year">6,610,518</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Expiring beyond one year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_ecustom--BankLoan_iI_c20260630__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_zfxoiEVs68O1" style="border-bottom: Black 1pt solid; text-align: right" title="Expiring beyond one year">3,896,022</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_ecustom--BankLoan_iI_c20251231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_zB0ywD0hPAC7" style="border-bottom: Black 1pt solid; text-align: right" title="Expiring beyond one year">3,721,667</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_ecustom--BankLoan_iI_c20260630_zk1jnzp2gj84" style="border-bottom: Black 2.5pt double; text-align: right" title="Loans">6,067,248</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_ecustom--BankLoan_iI_c20251231_zcbv1ywKnwuf" style="border-bottom: Black 2.5pt double; text-align: right" title="Loans">10,332,185</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 4. The table below analyses the Group’s non-derivative financial liabilities into relevant maturity groupings based on the remaining period at the balance sheet date to the contractual maturity date for non-derivative financial liabilities. The amounts disclosed in the table are the contractual undiscounted cash flows. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B8_ifrs-full--MaturityAxis_ifrs-full--NotLaterThanOneYearMember_z5QgC7bofFmi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Less than 1 year</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B2_ifrs-full--MaturityAxis_ifrs-full--LaterThanOneYearAndNotLaterThanThreeYearsMember_zISRXwzREVBa" style="border-bottom: Black 1pt solid; text-align: center">Between 1 year and 3 years</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_zcyFJGm0gqYi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Non-derivative financial liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_436_c20260630_ecustom--ShortTtermBankLoans_iI_zA4Rv2kRIUEk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 46%; text-align: left">Short-term loans</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">2,634,864</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">2,634,864</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_43E_c20260630_eifrs-full--TradeAndOtherCurrentPayables_iI_zSrujL8HJq5g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Accounts payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,396,795</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,396,795</td><td style="text-align: left"> </td></tr> <tr id="xdx_43F_c20260630_eifrs-full--OtherPayables_iI_zrtkJ7LAUXSk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Other payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">595,175</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">595,175</td><td style="text-align: left"> </td></tr> <tr id="xdx_43F_c20260630_eifrs-full--OtherCurrentLiabilities_iI_z1wpqTDv31Hh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Other current liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,100,985</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,100,985</td><td style="text-align: left"> </td></tr> <tr id="xdx_436_c20260630_eifrs-full--CurrentLeaseLiabilities_iI_zaDWCXNSIlnk" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,452</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,452</td><td style="text-align: left"> </td></tr> <tr id="xdx_437_c20260630_ecustom--LongTermLoansCurrent_iI_z1lONjpP3eE3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Long-term loans (including current portion)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,134,239</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,692,450</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,826,689</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B8_ifrs-full--MaturityAxis_ifrs-full--NotLaterThanOneYearMember_z1oNt9quQ7Yj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Less than 1 year</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B2_ifrs-full--MaturityAxis_ifrs-full--LaterThanOneYearAndNotLaterThanThreeYearsMember_zwY7UhHcfbOj" style="border-bottom: Black 1pt solid; text-align: center">Between 1 year and 3 years</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BD_zgnHERXBDi13" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Non-derivative financial liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_43C_c20251231_ecustom--ShortTtermBankLoans_iI_z7fcJ0VcRDml" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 46%; text-align: left">Short-term loans</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">10,990,604</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">10,990,604</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_43A_c20251231_eifrs-full--TradeAndOtherCurrentPayables_iI_zWH0LR44H12k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Accounts payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">180,954</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">180,954</td><td style="text-align: left"> </td></tr> <tr id="xdx_43B_c20251231_eifrs-full--OtherPayables_iI_zG6WgbmaYRq9" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Other payables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">941,159</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">941,159</td><td style="text-align: left"> </td></tr> <tr id="xdx_437_c20251231_eifrs-full--CurrentLeaseLiabilities_iI_z7cyoiiuIZFc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Lease liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">82,078</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">82,078</td><td style="text-align: left"> </td></tr> <tr id="xdx_430_c20251231_ecustom--LongTermLoansCurrent_iI_zHuU4P4DrGK2" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Long-term loans (including current portion)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">624,620</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,027,638</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,652,258</td><td style="text-align: left"> </td></tr> </table> 331761

18915508

331761 19247269

18915508

331761

504240

198277 198277

2638

79564 79564

455133

2638

142364 142364 2171226 6610518 3896022 3721667 6067248 10332185 2634864 2634864

1396795

595175

1100985

33452

1134239 4692450 5826689 10990604 10990604

180954

941159

82078

624620 1027638 1652258 28. Fair value information (a) The different levels that the inputs to valuation techniques are used to measure fair value of financial and non-financial instruments have been defined as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date. A market is regarded as active where a market in which transactions for the asset or liability take place with sufficient frequency and volume to provide pricing information on an ongoing basis.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 3: Unobservable inputs for the asset or liability.</td></tr></table> (b) The related information of financial and non-financial instruments measured at fair value by level on the basis of the nature, characteristics and risks of the assets and liabilities. As of June 30, 2026 and December 31, 2025, the Group did not hold any financial assets or liabilities measured at fair value on a recurring basis. Accordingly, no fair value hierarchy table is presented. (c) Financial instruments not measured at fair value The carrying amounts of cash and cash equivalents, current financial assets at amortized cost, accounts receivable, other receivables, guarantee deposits paid, short-term loans, current contract liabilities, notes payable, accounts payable, other payables, other current liabilities and long-term loans (including current portion) are approximate to their fair values.

29. Segment Information (a) General information The Group operates as a single reporting segment, primarily engaged in bicycle, racket, and other businesses. (b) Measurement of segment information The Board of Directors evaluates the performance of the operating segments based on a measure of income before tax. (c) Information about segment profit or loss As of June 30, 2026, the information on segment profit or loss, assets, and liabilities is consistent with the information in the unaudited interim condensed consolidated financial statements; please refer to the unaudited interim condensed consolidated balance sheets and unaudited interim condensed consolidated statements of comprehensive (loss) income.

30. Significant events after the reporting period The Company has filed Form F-3 shelf registration statement for a shelf offering up to $<span id="xdx_90B_eifrs-full--IssuedCapitalOrdinaryShares_iI_c20260923__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember_zR2p2WLbmDec" title="Number of shares issued value">150,000,000 of Class A Ordinary Shares which become effective on September 23, 2026. On September 24, 2026, the Company entered into an equity purchase agreement with Hudson Global Ventures, LLC, granting the Company the right, but not the obligation, to sell up to $<span id="xdx_90F_eifrs-full--IssuedCapitalOrdinaryShares_iI_c20260924__ifrs-full--CounterpartiesAxis__custom--HudsonGlobalVenturesLLCMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember_zS7ihe8oKI2d" title="Number of shares issued value">35,000,000 of Class A Ordinary Shares (par value US$<span id="xdx_900_eifrs-full--ParValuePerShare_iI_c20260924__ifrs-full--CounterpartiesAxis__custom--HudsonGlobalVenturesLLCMember__ifrs-full--ClassesOfOrdinarySharesAxis__custom--ClassAOrdinarySharesMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember_zMlj9pg2Iozi" title="Par value per share">2.50 per share) to the Investor over a 36-month commitment period, with each put notice subject to a minimum of $<span id="xdx_908_eifrs-full--IssuedCapitalOrdinaryShares_iI_c20260924__ifrs-full--CounterpartiesAxis__custom--HudsonGlobalVenturesLLCMember__ifrs-full--RangeAxis__ifrs-full--BottomOfRangeMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember_zQRsbNlKSK7" title="Number of shares issued value">25,000 and a maximum of the lesser of $<span id="xdx_908_eifrs-full--IssuedCapitalOrdinaryShares_iI_c20260924__ifrs-full--CounterpartiesAxis__custom--HudsonGlobalVenturesLLCMember__ifrs-full--RangeAxis__ifrs-full--TopOfRangeMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember_zbC3U3ibfzw8" title="Number of shares issued value">2,500,000 or <span id="xdx_906_ecustom--PercentageOfAverageDailyTradingValue_iI_dp_uPure_c20260924__ifrs-full--CounterpartiesAxis__custom--HudsonGlobalVenturesLLCMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember_zoFUAfYrfsib" title="Percentage of average daily trading value">200% of the Average Daily Trading Value, at an Initial Purchase Price equal to <span id="xdx_90D_ecustom--InitialPurchasePricePercentage_iI_dp_uPure_c20260924__ifrs-full--CounterpartiesAxis__custom--HudsonGlobalVenturesLLCMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember_zu7WhIN0huC3" title="Initial purchase price percentage">95% of the average of the three lowest traded prices during the five trading days immediately preceding the respective Put Date; as consideration, the Company issued warrants to purchase up to an aggregate of <span id="xdx_906_eifrs-full--NumberOfSharesIssued_iI_c20260924__ifrs-full--CounterpartiesAxis__custom--HudsonGlobalVenturesLLCMember__ifrs-full--NonadjustingEventsAfterReportingPeriodAxis__custom--NonadjustingEventsAfterReportingPeriodMember_zbp0WdtuGSu2" title="Number of shares issued">525,000 Ordinary Shares, and concurrently entered into a registration rights agreement covering the resale of the shares issuable under the purchase agreement and the shares underlying the warrants. The Group has evaluated all subsequent events from July 1, 2026 through October 23, 2026, the date these unaudited interim condensed consolidated financial statements were available to be issued. Other than the matters disclosed above, there were no material subsequent events requiring adjustment to or disclosure in these unaudited interim condensed consolidated financial statements Safe Harbor Statements This filing contains forward-looking statements. These statements are made under the “safe harbor” provisions of the U.S. Private Securities Litigation Reform Act of 1995. These forward-looking statements can be identified by terminology such as “will,” “expects,” “anticipates,” “aims,” “future,” “intends,” “plans,” “believes,” “estimates,” “confident,” “potential,” “continue” or other similar expressions. Among other things, the quotations from management in this announcement, as well as J-Star’s strategic and operational plans, contain forward-looking statements. J-Star may also make written or oral forward-looking statements in its periodic reports to the U.S. Securities and Exchange Commission (the “SEC”), in its annual report to shareholders, in press releases and other written materials and in oral statements made by its officers, directors or employees to third parties. Statements that are not historical facts, including but not limited to statements about J-Star’s beliefs and expectations, are forward-looking statements. Forward-looking statements involve inherent risks and uncertainties. A number of factors could cause actual results to differ materially from those contained in any forward-looking statement, including but not limited to the following: changes in political, social and economic conditions, the regulatory environment, laws and regulations and interpretation thereof in the jurisdictions where we conduct business or expect to conduct business; the risk that we may be unable to realize our anticipated growth strategies and expected internal growth; its future business development, results of operations and financial condition; changes in the availability and cost of professional staff which we require to operate our business; changes in customers’ preferences and needs; changes in competitive conditions and our ability to compete under such conditions; changes in our future capital needs and the availability of financing and capital to fund such needs; changes in currency exchange rates or interest rates; projections of revenue, earnings, capital structure and other financial items; changes in our plan to enter into certain new business sectors; and other factors beyond our control. Further information regarding these and other risks is included in J-Star’s filings with the SEC. All information provided in this report and in the attachments is as of the date of this report, and J-Star undertakes no obligation to update any forward-looking statement, except as required under applicable law.

150000000

35000000

2.50

25000

2500000

2 0.95

525000

These entities have been deregistered during the period.