| RECONCILIATION OF LIABILITIES FROM FINANCING ACTIVITIES |
| 27. | RECONCILIATION OF LIABILITIES FROM FINANCING ACTIVITIES | | 2025 | | Lease | | | | | liabilities | | | | | US$ | | | At January 1, 2025 | | | 735,550 | | | Changes from financing cash flows | | | (724,633 | ) | | Interest paid classified as operating cash flows | | | (53,629 | ) | | | | | | | | Non-cash transactions: | | | | | | New leases and remeasurement of lease modifications | | | 905,949 | | | Finance costs accrued | | | 53,629 | | | Exchange realignment | | | 25,098 | | | At December 31, 2025 | | | 941,964 | | | 2024 | | Lease | | | | | liabilities | | | | | US$ | | | At January 1, 2024 | | | 606,061 | | | Changes from financing cash flows | | | (721,892 | ) | | Interest paid classified as operating cash flows | | | (23,700 | ) | | | | | | | | Non-cash transactions: | | | | | | Remeasurement of lease modifications | | | 866,795 | | | Finance costs accrued | | | 23,700 | | | Exchange realignment | | | (15,414 | ) | | At December 31, 2024 | | | 735,550 | | | 2023 | | | | | Lease | | | | | Loan notes | | | liabilities | | | | | US$ | | | US$ | | | At January 1, 2023 | | | 8,745,192 | | | | 785,687 | | | Changes from financing cash flows | | | (27,720,827 | ) | | | (730,908 | ) | | Interest paid classified as operating cash flows | | | - | | | | (48,363 | ) | | Non-cash transactions: | | | | | | | | | | New leases and remeasurement of lease modifications | | | - | | | | 549,622 | | | Finance costs accrued | | | 18,975,635 | | | | 48,363 | | | Exchange realignment | | | - | | | | 1,660 | | | At December 31, 2023 | | | - | | | | 606,061 | |
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