0001628280-26-046702 | 20-F/A | XBRL Viewer


	2025		2024
Bank interest income	$	26,835,314	$	31,280,591
Consultancy and management service income	468,000		468,000
Sales and marketing service income	420,916		240,716
Others	171,944		50,037
Total other income	$	27,896,174	$	32,039,344


	2025		2024
Foreign exchange gain (loss), net	$	1,080,594	$	(2,489,614)
Gain (loss) on disposal of property, plant and equipment	31,062		(160,966)
Gain on lease modification	—		104,493
Waiver from amount due to a related company	3,591,998		—
Total other gains and losses, net	$	4,703,654	$	(2,546,087)

Revenue From Rendering Of Consultancy And Management Services

pre_RevenueFromRenderingOfConsultancyAndManagementServices

$ 468,000

Revenue From Rendering Of Consultancy And Management Services

pre_RevenueFromRenderingOfConsultancyAndManagementServices

468,000

Gain (Loss) On Lease Modification

pre_GainLossOnLeaseModification

Gain (Loss) On Lease Modification

pre_GainLossOnLeaseModification

104,493

Waiver From Amount Due To A Related Company

pre_WaiverFromAmountDueToARelatedCompany

3,591,998

Waiver From Amount Due To A Related Company

pre_WaiverFromAmountDueToARelatedCompany

$ 0

Schedule Of Components Of Income Tax Expense Benefit1 [Table Text Block]

pre_ScheduleOfComponentsOfIncomeTaxExpenseBenefit1TableTextBlock


	2025		2024
Enterprise Income Tax ("EIT")	$	—	$	—

Schedule Of Effective Income Tax Rate Reconciliation1 [Table Text Block]

pre_ScheduleOfEffectiveIncomeTaxRateReconciliation1TableTextBlock

The income tax expense for the year can be reconciled to the profit before tax per the statement of profit or loss and other comprehensive income as follows:


	2025		2024
Profit before tax	$	5,804,192	$	4,472,893
Tax at the domestic rate of 16.5% (Note)	957,692		738,027
Tax effect of income not taxable for tax purposes	(4,577,504)		(5,178,539)
Tax effect of expenses not deductible for tax purposes	208,014		843,431
Tax effect of deductible temporary differences not recognized	197,756		275,759
Tax effect of tax losses not recognized	4,274,704		4,425,036
Effect of different tax rates of subsidiaries operating in other jurisdictions	(1,060,662)		(1,103,714)
Income tax expense for the year	$	—	$	—

Tax Effect Of Income Not Taxable For Tax Purposes

pre_TaxEffectOfIncomeNotTaxableForTaxPurposes

$ 4,577,504

Tax Effect Of Income Not Taxable For Tax Purposes

pre_TaxEffectOfIncomeNotTaxableForTaxPurposes

5,178,539

Tax Effect Of Deductible Temporary Difference Not Recognized

pre_TaxEffectOfDeductibleTemporaryDifferenceNotRecognized

197,756

Tax Effect Of Deductible Temporary Difference Not Recognized

pre_TaxEffectOfDeductibleTemporaryDifferenceNotRecognized

275,759

Gain On Early Termination, Right-Of-Use Assets

pre_GainOnEarlyTerminationRightOfUseAssets

$ 104,493

Schedule Of Trade And Other Receivables [Table Text Block]

pre_ScheduleOfTradeAndOtherReceivablesTableTextBlock


	2025		2024
Trade receivables	$	166,068	$	—
Other receivables	3,775,321		1,655,335
Deposits	288,504		290,633
Prepayments	271,960		528,845
	$	4,501,853	$	2,474,813

Short-Term Deposits, Other

pre_ShortTermDepositsOther

$ 288,504

Short-Term Deposits, Other

pre_ShortTermDepositsOther

$ 290,633

Trade Receivables, Period

pre_TradeReceivablesPeriod

30 days

Disclosure Of Bank Deposits And Cash And Cash Equivalents Explanatory [Text Block]

pre_DisclosureOfBankDepositsAndCashAndCashEquivalentsExplanatoryTextBlock

Bank deposits and Cash and cash equivalents

Cash and cash equivalents carry interest at market rates which ranged from 0.1% to 0.25% (2024: 0.1% to 0.25%).

Bank deposits with more than three months to maturity carry interest rate at market rates which ranged from 4.08% to 5.29% (2024: 4.98% to 5.30%).

The details of impairment assessment are set out in note 18.

Cash And Cash Equivalents, Interest Rate

pre_CashAndCashEquivalentsInterestRate

0.10%

Cash And Cash Equivalents, Interest Rate

pre_CashAndCashEquivalentsInterestRate

0.25%

Cash And Cash Equivalents, Interest Rate

pre_CashAndCashEquivalentsInterestRate

0.10%

Cash And Cash Equivalents, Interest Rate

pre_CashAndCashEquivalentsInterestRate

0.25%

Bank Deposits, Interest Rate

pre_BankDepositsInterestRate

4.08%

Bank Deposits, Interest Rate

pre_BankDepositsInterestRate

5.29%

Bank Deposits, Interest Rate

pre_BankDepositsInterestRate

4.98%

Bank Deposits, Interest Rate

pre_BankDepositsInterestRate

5.30%

Weighted Average Lessee's Incremental Borrowing Rate

pre_WeightedAverageLesseesIncrementalBorrowingRate

3.25%

Weighted Average Lessee's Incremental Borrowing Rate

pre_WeightedAverageLesseesIncrementalBorrowingRate

4.74%

Disclosure Of Maturity Analysis For Derivative And Non Derivative Financial Liabilities [Table Text Block]

pre_DisclosureOfMaturityAnalysisForDerivativeAndNonDerivativeFinancialLiabilitiesTableTextBlock


	Weighted average interest rate		Repayable on demand or less than 1 year	1 - 2 years	2 - 5 years	Total undiscounted cash flow	Carrying amount
2025
Trade and other payables	N/A		124,845	—	—	124,845	124,845
Amount due to a related company	N/A		2,274,399	—	—	2,274,399	2,274,399
			2,399,244	—	—	2,399,244	2,399,244
Lease liabilities	3.80	%	1,382,010	955,923	769,988	3,107,921	2,971,195

2024
Other liabilities	N/A		3,756	—	—	3,756	3,756
Amount due to a related company	N/A		9,159,071	—	—	9,159,071	9,159,071
			9,162,827	—	—	9,162,827	9,162,827
Lease liabilities	4.74	%	1,169,339	474,720	39,560	1,683,619	1,613,905

pre_PayablesToRelatedPartiesUndiscountedCashFlows

$ 2,274,399

pre_PayablesToRelatedPartiesUndiscountedCashFlows

2,274,399

pre_PayablesToRelatedPartiesUndiscountedCashFlows

9,159,071

pre_PayablesToRelatedPartiesUndiscountedCashFlows

$ 9,159,071

Liabilities, Undiscounted Cash Flows