Accounts Receivable (Tables)

12 Months Ended

Dec. 31, 2025

Accounts Receivable [Abstract]

Schedule of Accounts Receivable

		2025				2024
		US$				US$

Accounts receivable			18,864,241				13,644,371
Allowance for expected credit losses			(118,669	)			(106,475	)

Net carrying amount			18,745,572				13,537,896

Schedule of Movements in the Allowance for Expected Credit Losses

The movements in the allowance for expected credit losses are as follows:

		2025				2024
		US$				US$

At January 1			106,475				109,651
Provision for expected credit losses			26,324				112,122
Write off			(11,683	)			(112,246	)
Exchange realignment			(2,447	)			(3,052	)

At December 31			118,669				106,475

Schedule of Information About the Credit Risk Exposure on the Group’s Accounts Receivable using a Provision Matrix

Set out below is the information about the credit risk exposure on the Group’s accounts receivable using a provision matrix:

		Expected				Gross				Expected
		credit				carrying				credit
		loss rate				amount				loss
		%				US$				US$

As at December 31, 2025
Current to 6 months past due			0.05	%			18,602,300				9,244
6 months to 12 months past due			1.79	%			54,828				980
Over 12 months past due			52.36	%			207,113				108,445

			0.63	%			18,864,241				118,669

As at December 31, 2024
Current to 6 months past due			0.22	%			13,219,385				28,796
6 months to 12 months past due			7.19	%			333,152				23,964
Over 12 months past due			58.49	%			91,834				53,715

			0.78	%			13,644,371				106,475